The Attoreney General V. Valliamma Atchie

1949 Present : Wijeyewardene C.J. and Gratiaen J.

THE ATTORNEY-GENERAL, Appellant, and VALLIAMMA ATCHIE, Respondent

S. C. 512-D. C. Colombo Special 10/Testy. Case No. 8,802

Estate duty-Hindu undivided family-Recognition in Ceylon-Joint business-Not an ordinary commercial partnership-Overpayment of estate duty-Power of District Court, to order repayment-Estate Duty Ordinance (Cap. 187), sections 34, 40, 54 (2), 73.

A business carried on jointly by the members of a Hindu undivided family is presumed to be joint family property and not an ordinary commercial partnership.

For purposes of exemption from payment of estate duty, section 73 of the Estate Duty Ordinance, as amended by section 5 of Ordinance No. 76 of 1938, gives recognition in Ceylon to the law of South India by which a Hindu undivided family, as a legal persona,. may own and possess movable or immovable property.

Upon an appeal to the District Court under section 34 of the Estate Duty Ordinance, the District Court has jurisdiction to enter a decree for the repayment of money, together with legal interest, against the Crown where the assessee has been compel

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