1. An interesting and important question of law arises in this proceeding for consideration of the Court as to the presumed date of death of a person where the presumption of death on expiry of 7 years absence applies and the person concerned is not heard of for last more than 7 years. The question arising before the Court is of some significance as the Estate Duty Act, 1953 was repealed from 1st April, 1985, save and except in respect of liability to pay estate duty where the deceased had died prior to the date.

2. The relevant facts having bearing on the above referred question are as under : -
(a) The petitioner is the son of Shri Ramchandra Arjun Wadekar. The said Ramchandra left home on 9th January, 1984 and was not heard of by the petitioner and the other relatives since then. A missing report was filed by petitioner with the police authorities. Newspaper advertisements were issued announcing reward to the informant for tracing the whereabouts of the said Ramchandra. All efforts to trace out Ramchandra failed. On 9th January 1984, Police authorities issued a certificate to the effect that the said Ramchandra was missing since 9th January, 1984. The said Ramchandra could not