Law: Estate Duty Act, 1950

Section: 45,45(2)(i)

Estate Duty Act (X of 1950)--S. 45(2)(i)--Reasonable dower means dower which was not in­consistent with income and mode of life of spouses at time. of marriage to which dower related--Assistant Controller Estate Duty not giving any finding to the effect that dower was inconsistent with mode of life of spouses at time of marriage - Held, order passed by Assistant Controller Estate Duty not accepting amount of dower, not based on correct consideration-Community tradition are not relevant for pur­poses of S. 45, Estate Duty Act, 1950. JUDGMENT MUHAMMAD ZAHOORUL HAG, J.-In this application made under section 59-A(1) of the Estate Duty Act, 1950, the Controller of Estate Duty has referred the following question:- "Whether on the facts and in the circumstances of the case there was any evidence before the Tribunal to hold that the amount of dower money fixed at Rs. 40,000 was reasonable thereby interfering with the amount determined by the Assistant Controller of Estate Duty at Rs. 15.000, in view of the provisions of section 45(i) of the Estate Duty Act, overlooking the agreement, dated 1-12-1966 produced by the respondent." The respondent is the accountable person. Late Suleman son of Qasim Joe died leaving behind morn than Re. 2,00,000 estate. The respondent claimed Rs. 40,000 as her dower due from the Estate left by the deceased who was her husband. Her claim was based on agreement, dated 1-12-1966 whereby the dower money was raised to Rs. 40,000. The Assistant Controller of Estate Duty did not allow the said claim of dower on the basis that no evidence was produced to show that on 10-5-1944 when the marriage was solemnised the spouses were having such income and mode of life that dower could be fixed at about Rs. 40,000 and further on the ground that the dowers in the community of the deceased were nominal or near about that. And he fixed only a sum of Rs. 15,000 as the amount of dower which was based on the basis that more than Rs. 3,00,000 were the assets left by the…

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