Mrs.Manasa.M v. Mrand Mrs.Viswanathan And 5 Others
A.No.3529 of 2019 in O.P.No.622 of 2017 R.SUBRAMANIAN,J.
From the affidavit filed in support of the application, it is seen that the properties have been bequeathed to various Charitable Institutions including Blue Cross and Adyar Cancer Institute.
2. In view of the fact that the Institutions to which the properties are bequeathed are Trusts, not holding the properties as beneficiary for themselves, they are entitled to the benefits of proviso to Section 56 of Tamil Nadu Court Fees and Suits Valuation Act. Accordingly, they are exempted from paying the Probate duty that is required to be paid under Chapter 6 of the Tamil Nadu Court Fees and Suits Valuation Act.
3. Hence, this application is allowed.
30.04.2019 dsa http://www.judis.nic.in
R.SUBRAMANIAN,J.
dsa A.No.3529 of 2019 in O.P.No.622 of 2017 30.04.2019 http://www.judis.nic.in