Under the Estate Duty Act, estate duty is charged and levied on all property passing on the death of the deceased, irrespective of the person or persons to whom it passes. In the case of testamentary or other disposition, property passes to the person or persons whom the deceased owner desired to benefit and to whom he intended it to pass. Where however a person dies intestate, while it may be conceded that there is nothing unjust or inequitable in his property going by right of inheritance to those for whom he had or is presumed to have had natural love and affection, the same cannot be said of those collaterals, other than near relatives, who by reason of the intestacy only ‘chance’ to get his estate under the Law of Inheritance governing the case. Whatever may be the ‘raison detre’ of the law of inheritance whether based on any supposed spiritual efficacy or consangunity or otherwise — there is no economic or social and much less political justificat ....