JAYETIXvEKE J.—Petris and de Silva.
1993Present; Jayatileke J.PEIRIS, Appellant, and DE SILVA, Respondent.
134r—C. H. Panadure, 8,355.
Administration—Determination of value of estate—Nett value after deductionof debts and encumbrances—Civil Procedure Code s. 519.
The estate of a deceased person for purposes of section 519 of theCivil Procedure Code means the nett value of an estate after deductingdebts and encumbrances.
PPEAL from a judgment of the Commissioner of Requests,Panadure.
H. W. Jayewardene, for appellant.
G. P. J. Kurukulasuriya (with him V. Joseph), for respondent.
November 12, 1943. Jayetit.eke J.—
The original plaintiff died during the pendency of this action leavingproperty worth Rs. 5,000 and debts to the extent of Rs. 3,500. Thenett value of the estate is Rs. 1,500.
It is contended on behalf of the defendant that the estate of the deceasedis one that requires to be administered and that the substituted plaintiffcannot proceed with the action without obtaining letters of administration.
I do not think there is any substance in this contention as the estatedoes not amount to or exceed in value the sum of Rs. 2,500 within themeaning of section 519 of the Civil Procedure Code. De Sampayo J. saidin the case of De Silva v. Lokumahatmaya1. “ . . ■ . the sectionprovides not for the case where the property of the deceased is belowthe value of Rs. 1,000 but for the case where the estate of the deceasedis below that value The estate must be taken to be the nett estate
The schedule to the Stamp Ordinance (Chapter 189) provides that thevalue of the estate shall be taken to be the value as determined for thepurpose- of estate duty. Under section 22 of the Estate Duty Ordinance(Chapter 187) allowance has to be made for debts or encumbrancesincurred or created bona fide for full consideration in money or money’sworth solely for the deceased’s own use and benefit in determining thevalue of the Ceylon estate of a deceased person.
I would accordingly dismiss the appeal with costs.
1 22 N. JU R. v. 186.
PEIRIS, Appellant, and DE SILVA, Respondent