JUDGMENT

Gordon-Smith J:

Various questions arose for determination under this Originating Summons, which was filed under r. 4 of Court Rules regulating the procedure in applications to the Court under s. 37 of the Estate Duty Enactment. (These rules are to be found in vol. I of Allen's Rules at p. 82, under the heading "Courts").

The main point at issue is the amount of estate duty payable in consequence of the death of one Chinnah Meyappa (hereinafter referred to as "the deceased") whose personal vilasam was MRMM but who was a member of the Chettiar Firm of RMA TM carrying on business at Ipoh.

The founder of this firm was RMATM Ramasamy Chettiar who started the business a good many years ago and who died in 1916. Business was carried on at Ipoh under the vilasam of RMATM. At his death Ramasamy left three sons surviving, namely, Periya Meyappa, the deceased, and Supramaniam.

Periya Meyappa, whose personal vilasam was RMM, died in 1919, leaving a son Ramanathan. Supramaniam whose personal vilasam is RMSP is still alive in India and he also has a son (a minor) named Ramasamy, and the deceased whose personal vilasam was MRMM also left a son Meyappa, who is also a minor. It will be