NAWAB MIR BARKAT ALI KHAN BAHADUR vs CONTROLLER OF ESTATE DUTY

The Supreme Court addressed questions regarding the inclusion of certain sums in the estate of the deceased under the Estate Duty Act, 1953. Specifically, it held that the amounts of Rs.1,56,971 and Rs.8,23,697 were includible under Sections 5 and 9 respectively, while the claims for Rs.12,61,649 and Rs.8,85,850 were barred by limitation under Section 49. The Court also ruled that the estate duty payable should not be deducted as a debt under Section 44, affirming the High Court's decision on these matters.