M.m.p.l. Palaniappa Chettiar Estate Represented By First Executor, Chokkalingam Chettiar
v.
V.n.s. Ramaswami Naidu And Others
(High Court Of Judicature At Madras)
Appeal No. 350 Of 1944 | 10-08-1945
(Prayer: Appeal (disposed of on 10-8-1945) against the decree of the Court of the Subordinate Judge, Mayavaram in O.S. No. 29 of 1943.)
It seems to us that the question of the assessment of the estate is a matter of no relevance for determining the right to relief under Madras Act IV of 1938. The estate is not a person and if it is not a person, it cannot be an agriculturist by the terms of the definition in S. 3 of the Act. We are not here concerned with the question of a claim by beneficiaries under a trust to relief under the Act in respect liabilities imposed on them through the trustee. Nor are we concerned with a decree against the executors personally. The decree is only against the estate in the hands of the executors and there is no provision of the Act under which such an impersonal entity as an estate can claim relief. In fact the estate is a charitable estate and would seem to be expressly excluded by the terms of S. 3(1) of the Act. The appeal is dismissed with costs of respondents 1 to 3.
It seems to us that the question of the assessment of the estate is a matter of no relevance for determining the right to relief under Madras Act IV of 1938. The estate is not a person and if it is not a person, it cannot be an agriculturist by the terms of the definition in S. 3 of the Act. We are not here concerned with the question of a claim by beneficiaries under a trust to relief under the Act in respect liabilities imposed on them through the trustee. Nor are we concerned with a decree against the executors personally. The decree is only against the estate in the hands of the executors and there is no provision of the Act under which such an impersonal entity as an estate can claim relief. In fact the estate is a charitable estate and would seem to be expressly excluded by the terms of S. 3(1) of the Act. The appeal is dismissed with costs of respondents 1 to 3.
Advocates List
For the Appellant R. Rangachari, Advocate. For the Respondents Messrs. K.V. Ramachandra Ayyar, T.R. Ramachandran, Advocates.
For Petitioner
- Shekhar Naphade
- Mahesh Agrawal
- Tarun Dua
For Respondent
- S. Vani
- B. Sunita Rao
- Sushil Kumar Pathak
Bench List
HON'BLE MR. JUSTICE WADSWORTH
HON'BLE MR. JUSTICE PATANJALI SASTRI
Eq Citation
1945 MWN 722
AIR 1946 MAD 58
(1945) 2 MLJ 410
LQ/MadHC/1945/227
HeadNote
Trusts and Trustees — Charitable trust — Relief under Madras Agriculturists Relief Act, 1938 (Act IV of 1938) — Beneficiaries of trust not entitled to — Madras Agriculturists Relief Act, 1938 (4 of 1938), S. 3(1)
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