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Mulukutla Annapurnamma Vs. Mulukutla Atchutarammayya Garu - Court Judgment

LegalCrystal Citation
CourtChennai
Decided On
Judge
Reported in100Ind.Cas.111
AppellantMulukutla Annapurnamma
RespondentMulukutla Atchutarammayya Garu
Cases ReferredKeshavlal Punjalal v. Collector of Ahmeddbad
Excerpt:
court fees act (vii of 1870), section 19-i(1), schedule iii - probate and administration act (v of 1881), section 23--will of hindu father--application for probate--court-fee payable, whether calculated on father's share only or on entire property. - 1. the learned district judge has overlooked that kashinath parashram v. gourabai 28 ind. cas. 473 has been overruled by keshavlal punjalal v. collector of ahmeddbad 77 ind. cas. 749: a.i.r. 1924 bom. 228. we think we must follow the principle laid down in in re dasu manavala ghetty 4 ind. cas. 1064 and hold that petitioner is only bound to pay stamp duty for probate on the amount of the right, title and interest of the testator in the property bequeathed and so far as ancestral property is concerned that would be 1/4th of the ancestral estate. if, of course, there is other separate non-ancestral property, separate fee will have to be paid on that. there will be no order as to costs. the papers are returned to the lower court for disposal.
Judgment:

1. The learned District Judge has overlooked that Kashinath Parashram v. Gourabai 28 Ind. Cas. 473 has been overruled by Keshavlal Punjalal v. Collector of Ahmeddbad 77 Ind. Cas. 749: A.I.R. 1924 Bom. 228. We think we must follow the principle laid down in In re Dasu Manavala Ghetty 4 Ind. Cas. 1064 and hold that petitioner is only bound to pay stamp duty for Probate on the amount of the right, title and interest of the testator in the property bequeathed and so far as ancestral property is concerned that would be 1/4th of the ancestral estate. If, of course, there is other separate non-ancestral property, separate fee will have to be paid on that. There will be no order as to costs. The papers are returned to the lower Court for disposal.


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