CONTROLLER OF ESTATE DUTY, WEST BENGAL vs USHA KUMAR & ORS.

The Supreme Court examined the validity of a trust deed under the Estate Duty Act, 1953, specifically Section 5, which addresses the inclusion of property in the estate of a deceased person. The Court held that the trust was void due to its perpetuity and the dual purpose of providing for both religious and secular expenses, thus the properties were deemed to pass on the death of the deceased. The ruling affirmed the lower court's decision that the properties should be included in the estate for estate duty purposes.