Law:

Section:

Section 5 of the Estate Duty Act, 1953 - Property passing on death - Jagir Commissioner sanctioned to deceased's widow certain amount being commuted value of annual maintenance allowed out of compensation payable to deceased as Jagirdar on resumption of his jagir - Such maintenance allowance allowed under Rajasthan Land Reforms and Resumption of Jagirs Act, 1952 was a personal allowance and could not be subject-matter of succession nor could maintenance-holder transfer her maintenance allowance to any other person - Whether since widow of deceased was not claiming said amount by way of succession or inheritance, nor did said amount passed on death of deceased as contemplated under section 5, said amount was not includible in estate of deceased - Held, yes FACTS By an order of the Jagir Commissioner, the deceased's widow 'D' received an amount representing the commuted value of the annual maintenance allowed to her under section 27 of the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952, out of the compensation payable to the deceased as jagirdar on resumption of his jagir. The Deputy Controller included in the value of the deceased's estate the aforesaid maintenance amount. On second appeal, the Tribunal, however, excluded the amount from the dutiable estate of the deceased. On reference: HELD The real and primary object underlying the provisions of section 27 of the Jagir Act is to make a reasonable provision for the dependants of an expropriated jagirdar in the way of their maintenance, so that they may not be left completely stranded owing to the resumption of the jagir, from the income whereof they were being maintained by the jagirdar before the resumption of the jagir and to this benefit they were entitled, according to law or a valid custom having the force of law. Further, this amount of maintenance determined under section 27 of the Jagir Act is payable even during the lifetime of a jagirdar whose jagir is resumed. Though this amount was paid out of the compensation payable to the jagirdar on account of the resumption of his jagir yet this amount could not be said to be a property which passed on the death of a person dying after the…

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