The Attorney-General vs Valliamma Atchie

The Attorney-General vs Valliamma Atchie nlr vol 51 page 169 [51 NLR 169] – In The Attorney-General v. Valliamma Atchie, the court addressed the issue of whether estate duty paid by the executrix of K. M. N. Natchiappa Chettiar’s estate should be refunded on the basis that it