Suffian LP:

The following judgment was delivered in the High Court on 28 December 1974:

JUDGMENT

Chang Min Tat J:

This case consolidates two civil suits. In Civil Suit No. 98 of 1966 the plaintiff sued the three defendants personally and as executors and trustees of the estate of Choong Lye Hin deceased for payment of his share in the residuary estate of the testator and for ancillary reliefs. The amount was specified at $66,000 being the 2/13th share due to the plaintiff of the sum so far distributed to the other beneficiaries. The three defendants filed one defence, but when the case came up for hearing, the first and second defendants had died and the action was at the choice of the plaintiff not continued against their estates. This must be a matter for comment in the circumstances of the case since the action was against them personally as well as in their representative capacity. The defence became therefore that of the third defendant. He pleaded that he can set-off a sum of $108,805.62, being the aggregate of the estate duty payable on the gifts inter vivos to the plaintiff which were caught by estate duty, and accumulated interests thereon. On this set-off, the