Law:

Section:

Section 2(xii) of the Gift-tax Act, 1958 - Gift - Assessment year 1967-68 - Whether under Hindu Adoption and Maintenance Act as well as under general Hindu law, father is under an obligation to give some property to daughter on occasion of her marriage - Held, yes - Whether, therefore, if conveyance can be said to have been made to discharge obligation of father to provide maintenance for marriage of his daughter in shape of providing for reasonable expenses incident to marriage, it can be said to be a transfer for consideration - Held, yes - Assessee transferred certain land to his only daughter in consideration of her marriage - It was contended that since it was appropriation of HUF funds for purpose of marriage of daughter, it would not constitute gift - Tribunal accepted assessee's claim - Whether in order to find out whether conveyance of land on occasion of daughter's marriage could be said to be incident to marriage, it must be found whether usual custom or practice was to convey land on occasion of a daughter's marriage so far as this particular community of assessee or family of assessee was concerned - Held, yes - Whether since Tribunal, while allowing assessee's claim, failed to take into consideration aforesaid position, matter was to be remitted to it for disposal afresh in light of observations made above - Held, yes [ - Matter remitted] Words and phrases: "Incident" occurring in section 3(b)(ii) of Hindu Adoption and Maintenance Act. FACTS The assessee transferred certain land received on partition between himself, his brother and father to his only daughter in consideration of her marriage. The betrothal had taken place on 15-10-1966, and the marriage took place on 1-3-1967. On 1-1-1967, he transferred land to his daughter. Before the Gift-tax Officer, the assessee contended that the appropriation of Hindu Joint family funds for the purpose of marriage of an unmarried daughter would not constitute a gift. This contention was rejected by the Gift-tax Officer, since the assessee was assessed as an individual in the income-tax records. He, however, held that the assessee as father, had made the gift in consideration of the marriage of the donee…

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