THE CONTROLLER OF ESTATE DUTY, LUCKNOW vs ALOKE MITRA

The Supreme Court held that under Section 5(1) and Section 6 of the Estate Duty Act, 1953, the liability to pay estate duty arises upon the death of the real owner, not the benamidar. The Court clarified that shares held by a benamidar do not pass upon the death of the real owner unless there is a release from the benamidars or a court declaration. The appeal was allowed, reversing the lower court's decision that included the shares in the estate of the deceased.