Law:

Section:

Section 5 of the estate duty act, 1953-property passing on death-whether compensation received by deceased who inherited a jagir by law of primogeniture, consequent on its resumption by government, was not his individual property but was property of his huf so that only his share in such compensation was includible in principal value of property passing on his death-held, on facts, yes Facts One T, the karta of a HUF, was the jagirdar of certain villages in the erstwhile State of Marwar. He had become the sole owner pf the said villages by succession under the law of primogeniture applicable to the case. After the formation of the State of Rajasthan, the jagirs were resumed by Government on payment of compensation. On T's death thereafter, the accountable person claimed that the compensation received by the deceased in lieu of his jagir and all other properties should be taken to be in the nature of coparcenary property and only the deceased's share therein should be included in the dutiable estate. The Assistant Controller, however, considered the compensation to be the individual property of the deceased and included the same in the principal value of the property liable to estate duty. On appeal, the Appellate Controller accepted the accountable person's aforementioned contention but on further appeal, the Tribunal restored the order of the Assistant Controller. On reference: Held From decided cases on this issue, it was clear that although the jagir would be an impartible estate governed by the law of primogeniture, the compensation received after its resumption would be the property of the HUF and not that of the individual. The Tribunal was, therefore, not right in holding that the entire amount of compensation was includible. Only one-fifth share of the deceased was liable to be included. Case review Thakur Gopal Singh v. CWT [1975] 99 ITR 354 (Raj.), CWT v. Thakur Bhairon Singh 1975 Tax LR 672 (Raj.) and CIT v.Thakur Ummed Singh [1980] 126 ITR 518 (Raj.) followed. Cases referred to Thakur Gopal Singh v. CWT [1975] 99 ITR 354 (Raj.), CWT v. Thakur Bhairon Singh 1975 Tax LR 672 (Raj.) and CIT v.Thakur Ummed Singh [1980] 126 ITR 518 (Raj.). JUDGMENT LODHA.…

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