Law:

Section:

Section 34 read with section 7 of the Estate Duty Act, 1953 – Aggregation of interest – Whether in case of death of karta of HUF, interests of all lineal descendants in joint family property would be aggregated with property passing on death of deceased so as to form one estate for rate purpose – Held, yes – Whether while ascertaining shares of lineal descendants, interest of deceased's son's wife should be excluded – Held, yes Section 64 of the Estate Duty Act, 1953 read with article 226 of the Constitution of India – High Court, reference to – Whether provision for reference to High Court under section 64 is not an alternative remedy which could give petitioner same relief as he may have in a proceeding under article 226 – Held, yes – Whether where there was no negligence on part of petitioner and he made his best endeavour to assail impugned order and came to High Court within a reasonable time, existence of alternative remedy was not a bar to writ petition – Held, yes FACTS One, ‘H', karta of the HUF died leaving behind, inter alia, his widow, his sons, S's wife and grand son ‘B'. The Assistant Controller assessed the principal value of the estate of the deceased in respect of his 1/3rd interest ceasing on his death in the joint family property. Subsequently, the Assistant Controller rectified the order and aggregated the 2/3rds share of ‘S' and his son, ‘B' with the 1/3rd interest of the deceased and enhanced the duty, overruling the contention of the petitioner that the 1/9th share of the son's wife of the deceased, who was not a lineal descendant, should have been excluded for the purpose of aggregation. The Appellate Controller and the Tribunal held that the order of rectification was not appealable order. On Writ: HELD For the purpose of aggregation under section 34(1)(c ), there can be no doubt that the principal value has to be ascertained first. Section 39 contemplates a notional partition of the joint family property immediately before the death of the deceased in order to ascertain the principal value. Under the Hindu law a wife cannot herself demand a partition but if a partition takes place between her husband and his sons, she is entitled to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492