Peria Karuppan Chettiar V. Commisioner Of Stamps

1936 Present : Moseley J. and Fernando A.J.

PERIA KARUPPAN CHETTIAR v. COMMISSIONER
OF STAMPS.

8-D. C. Colombo, 6,447.

Estate duty-Hindu joint family-Business carried by a member-District property-Separate acquisitions-Burden of proof-Liability to estate duty.

A member of a Hindu joint family may carry on business by himself in such a way as to make that business or the profits of it his own property as distinct from the property of the family. The burden of proving that any particular property is joint family property rests on the party asserting it.

In order to establish that the property is joint it must be proved that it was purchased with joint family funds or that it was produced out of the joint family property or by joint labour.

Money received from an ancestor by way of gift or loan is not ancestral property as the term is understood in Hindu law.

THIS was an appeal from the assessment of estate duty made by the Commissioner of Stamps on the estate of one M. R. P. L. P. R. Muttu Karuppan Chettiar. The deceased, who left an estate consisting of movable and immovable property in Ceylon, carried on b

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