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In Re: Pokurmull Augurwallah - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtKolkata
Decided On
Judge
Reported in(1896)ILR23Cal980
AppellantIn Re: Pokurmull Augurwallah
Excerpt:
court fees act (vii of 1870), section 19d - exemption from probate duty--joint family--hindu law--conveyance to four members of a joint family governed by the mitakshara law as tenants in common--survivorship. - ameer ali, j.1. upon the facts as stated it seems to us that the view taken by mr. belchambers, the taxing officer, is correct. the property was purchased by four brothers, members of a joint hindu family governed by the mitakshara law, with moneys belonging to the joint estate. the property, therefore though conveyed to them as tenants in common, vested in them as trustees for the benefit of all the co-parceners and consequently is not liable to duty.
Judgment:

Ameer Ali, J.

1. Upon the facts as stated it seems to us that the view taken by Mr. Belchambers, the taxing officer, is correct. The property was purchased by four brothers, members of a joint Hindu family governed by the Mitakshara law, with moneys belonging to the joint estate. The property, therefore though conveyed to them as tenants in common, vested in them as trustees for the benefit of all the co-parceners and consequently is not liable to duty.


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