JAGADISAN, SRINIVASAN
Estate of A. Mohamed Rowther (By Power Agent) A. M. Kadar Shaw Rowther – Appellant
Versus
Commissioner of Income Tax, Madras – Respondent
JAGADISAN J.
One Mohamed Rowther of Muthupet in Tanjore district migrated to Penang in 1938 and carried on a lighterage business in the Penang Harbour. He married two wives in India, by whom he had nine children. For the sake of convenience, we would refer to them in this judgment as the Indian heirs. He also married a Malayan wife and had a son by her. This wife and son, would be referred to in this judgment as the Malayan heirs. Mohamed Rowther had a successful business career, and, besides the lucrative business at Penang, he came to own large extent of house properties and agricultural lands in India. During his absence in Malaya, his son-in-law, one Dawood Ghani, was managing the properties in India under a power of attorney Mohamed Rowther executed his last will and testament on 9th August, 1943, and died on 17th August, 1943. His estate devolved upon the two Indian wives, their nine children, the Malayan wife and her only son. Under the will, he had, however, appointed three executors and trustees to administer the Properties belonging to him until they were divided and distributed to his heirs-at-law ; and they were (1) Amir Mohideen, (2) Mohamed Noorudeen and (3
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