SMT. P. LEELAVATHAMMA vs CONTROLLER OF ESTATE DUTY, ANDHRA PRADESH,HYDERABAD

The Supreme Court upheld the High Court's decision that under the Estate Duty Act, 1953, Sections 5 and 74, estate duty is a burden on the estate upon death and not a deductible debt or encumbrance. The Court clarified that the liability for estate duty arises only after death, and thus cannot be deducted when computing the net principal value of the estate. Additionally, the Court ruled that maintenance obligations during the deceased's life do not constitute a deductible liability against the estate.