Attorney General v. Ramaswamy Iyengar

Attorney General v. Ramaswamy Iyengar nlr vol 55 page 481 [55 NLR 481] – In Attorney-General and V. Ramaswami v. Iyengar et al. (Administrators of the Estate of Rm. AR. AR. Rm. Arunachalam Chettiar, deceased), the court addressed whether estate duty should be imposed on th