Law:

Section:

Section 5 of the Estate Duty Act, 1953 - Property passing on death - Father of deceased held property in question as watan property - On death of his father, deceased succeeded to those properties - After coming into force of Bombay Pargana and Kulkarni Watans (Abolition) Act, 1950 in 1951, deceased applied to revenue authorities to regrant watan property in his favour and deposited requisite occupancy price - Deceased died in 1957 leaving behind his wife and five sons - Said property in hands of deceased and his wife and sons during his lifetime was joint family property without restriction of impartibility - Whether consequent on abolition of watan and regrant made in favour of deceased, property did not form his separate property but formed joint family property and, therefore, only 1/7th share could be treated as property passing on death of deceased - Held, yes FACTS The deceased's father held the property in question as watan property within the meaning of section 4 of the Bombay Hereditary Officers Act, 1874. Till the year 1887, he was under an obligation to render certain service to the Government in lieu of the watan property. By a sanad issued by the Collector in the year 1887, the obligation to perform the duties was removed. The property continued to be held by him and was heritable property in his hands. On his death, his son the deceased, succeeded to his properties including the watan property in question. The watans Abolition Act came into force on 1-5-1951. Thereafter the deceased applied to the revenue authorities to regrant the watan property in his favour under section 4 of the Watans Abolition Act and deposited the required occupancy price. Accordingly, the authorities concerned made a regrant in favour of the deceased. The deceased died on 26-5-1957, leaving behind him his widow and five sons. The Assistant controller, who had to assess the estate duty payable in respect of the estate of the deceased being of the opinion that the entire watan property was the individual property of the deceased, included its full value for purpose of computation of estate duty rejecting the contention of the accountable person that the said property was a…

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