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1926 Supreme(Mad) 532
IN THE HIGH COURT OF MARAS
Mulukutla Annapuramma
Versus
Mulukutla Atchutharamayya
Decided On : 21 October, 1926
The petitioner is only bound to pay stamp duty for probate on the amount of the right, title, and interest of the testator in the property bequeathed, and for ancestral property, the duty would be 1/4 of the ancestral estate.
Headnote:
Legal Precedent - Stamp Duty - Probate and Ancestral Property
Fact of the Case:
The court considered the issue of stamp duty for probate on the amount of the right, title, and interest of the testator in the property bequeathed, specifically in relation to ancestral property.
Finding of the Court:
The court held that the petitioner is only bound to pay stamp duty for probate on the amount of the right, title, and interest of the testator in the property bequeathed, and for ancestral property, the duty would be 1/4 of the ancestral estate. Separate fee would be required for other non-ancestral property.
Issues: Interpretation of stamp duty for probate, specifically in relation to ancestral property.
Ratio Decidendi: The court followed the principle laid down in the matter of Desu Manavala Chetty and held that the petitioner is only bound to pay stamp duty for probate on the amount of the right, title, and interest of the testator in the property bequeathed, and for ancestral property, the duty would be 1/4 of the ancestral estate.
Final Decision: The court ordered that the petitioner is only bound to pay stamp duty for probate on the amount of the right, title, and interest of the testator in the property bequeathed, and for ancestral property, the duty would be 1/4 of the ancestral estate. Separate fee would be required for other non-ancestral property. The papers were returned to the lower Court for disposal.
1. The learned District Judge has overlooked that Kashinath Prashram v. Gourava Bai [1915] 39 Bom. 248 has been overruled by Keshavlal Punjalall v. The Collector of Ahmedabad A. I. R. 1924 Bom 228 We think, we must follow the principle laid down in the matter of Desu Manavala Chetty [1910] 33 Mad. 93 and hold that petitioner is only bound to pay stamp duty for probate on the amount of the right, title and interest of the testator in the property bequeathed and so far as ancestral property is concerned that would be 1/4 of the ancestral estate. If, of course, there is other separate non-ancestral property, separate fee will have to be paid on that. There will be no order as to costs. The papers are returned to the lower Court for disposal.
