CONTROLLER OF ESTATES DUTY,ANDHRA PRADESH HYDERABAD vs KANCHARLA KESAVA RAO

The Supreme Court examined the applicability of Section 24 of the Estate Duty Act, 1953, regarding the estate duty on the value of 25 acres of wet land allotted to Kotamma under a partition deed. The Court held that the property was exempt from estate duty as it fell within the scope of Section 24, affirming the High Court's decision. The ruling clarified that the interest of the deceased in the property ceased upon her death, and thus, the estate duty could not be levied.