Law:

Section:

Section 24, read with section 7 of the Estate Duty Act, 1953 - Property reverting to disponer - A partition was effected between members of family wherein deceased who had a right to inherit her husband's share in non-agricultural properties as well as right to be maintained from out of family income gave up her both rights in family properties and at same time other members of family allotted to her 25 acres of wet land which she was to enjoy during her lifetime - She was not entitled to alienate that property - After death of deceased, department levied estate duty on value of property allotted to deceased under section 7 rejecting claim of accountable persons that estate was not liable to estate duty as it came within scope of section 24 - Whether arrangement made under partition deed could not be considered as disposition within meaning of section 24, hence value of 25 acres of wet land was not exempt from levy of estate duty under section 24 - Held, yes FACTS One V died leaving behind him his widow and two sons, who constituted a Hindu undivided family. Subsequently, a partition was effected between the members of the family, by a registered partition deed. Under that deed, the widow of 'V' who had a right to inherit her husband's share in the non-agricultural properties as well as the right to be maintained from out of the family income, gave up her right both in the non-agricultural properties, except the right to reside in a portion of the family house, as well as her right to be maintained out of the family income. At the same time the other members of the family allotted to her 25 acres of wet land, which she was to enjoy during her lifetime and the same was to devolve after her death on the other members of the former family as per the stipulations in the partition deed. She was not entitled to alienate the property allotted to her share. After her death the authorities levied estate duty on the value of the property allotted to her under the partition deed under section 7. the accountable persons contended that the estate in question was not liable to pay estate duty as it came within the scope of section 24. The departmental authorities, including…

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