AI Structured Summary
Not yet generated for this judgment
Judgment
1 paragraphs · 78 words
Ameer Ali, J.—Upon the facts as stated it seems to us that the view taken by Mr. Belchambers, the taxing officer, is correct. The property was purchased by four brothers, members of a joint Hindu family governed by the Mitakshara law, with moneys belonging to the joint estate. The property, therefore though conveyed to them as tenants in common, vested in them as trustees for the benefit of all the co-parceners and consequently is not liable to duty.