The Commissioner Of Stamps V. Cornelis Heart Randeni

1926 Present: Schneider A. C. J. and Maartensz A. J.

THE COMMISSIONER OF STAMPS v. CORNELIS 
 HERAT RANDENI.

108-(lnty.) D. C. Chilaw, 1,473.

Estate Duty Ordinance, No. 8 of 1919, .s. 19-Joint gift in favour of children-Reservation of life-interest-Death of one of The donors Property passing on death-Liability to pay estate duty.

Where a husband and wife made a gift of property to their children, reserving to themselves the right of possession during their joint lives and the life of the survivor.

Held, that on the death of the husband the children were under no liability to pay estate duty, as no interest accrued to them on the death of their father.

ONE Isseris Appuhamy and his wife Mangohamy made a joint gift of certain' lands to their children, reserving the right of possession of the lands during their- joint lives and the life of the survivor of them. Isseris died in 1922, and in terms of the deeds to gift Mangohamy became solely entitled to the possession of the lands. At the instance of the Commissioner of Stamps, citation issued on the children to show cause why writ of execution should not issue a

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