Ramaswami Iyengar, V. V. Attorney General

1953 Present: Gratiaen J. and Gunasekara J.

V. RAMASWAMI IYENGAR et al. (Administrators of the Estate in

Ceylon of Em.  Ar . Ar. Rm. Arunachalam Chettiar, deceased), and

 ATTORNEY-GENERAL, Respondent.

S. C. 236-D. C. Colombo 38 (Special)
 

Estate Duty-Hindu undivided family-Death of sole surviving " co-parcenary member" -Liability of estate for estate duty-Estate Duty Ordinance (Cap. 187), ss. 6 and 73, as amended by Ordinance No. 76 of 1938, s. 5.

The sole surviving " co-parcenary member " of a Mitakshara Hindu undivided family died in February, 1938, leaving no male issue in existence. His son shad predeceased him, and the actual survivors of the family were all females and included his widow.

Adopting the ratio decidendi in Attorney-General v. Ramaswami Iyengar (55 N. L. R. 481) and following it to its logical conclusion

Held, that all the property which was in the possession of the deceased at the time of his death was the joint property of the undivided family. Although the deceased had been " competent to dispose " of the joint property after his son's death, and although the joint property would, for that

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