Attorney General V. Ramaswamy Iyengar, V.

1953 Present: Gratiaen J. and Gunasekara J.

THE ATTORNEY-GENERAL, Appellant, and V. RAMASWAMI

 IYENGAR et al. (Administrators of the Estate in Ceylon of

Rm. AR. AR. Rm. Arunachalam Chettiar, deceased),
Respondents

S. C. 235-D. C. Colombo, 37 (Special)
 

Estate Duty-Hindu undivided family-Way of proving a question of foreign law -Death of " co-parcenary member " in 1934-Liability of his estate to pay estate duty-"Passing " of property-" Executor "-Ordinance No. 8 of 1919, 88. 7, 8, 17(6)-Ordinance No. 1 of 1938 (Cap. 187), ss. 24, 77, 79-Wills Ordinance (Cap. 49), s. 7-Partition Ordinance (Cap. 56), s. 18.

A. C, a Natucottai Chettiar, and his father were the only " co-parcenary o members " of a Mitakshara Hindu undivided family which, regarded as an entity, owned considerable " joint property " in various countries including Ceylon. A. C. predeceased his father in 1934. During his lifetime, there had been neither a complete nor a partial division of title or separation of interests in the joint property of the family.

The Crown claimed estate duty in respect of A. C. 's estate in Ceylon. The assessees were the ad

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