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Issues: Whether, for aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the share of the wives of the coparceners had to be excluded while determining the interest of the lineal descendants of the deceased in the joint family property.
Analysis: The provision for aggregation under section 34(1)(c) operates on the interests of the lineal descendants in the joint family property on the basis of the notional partition contemplated by section 39(1) of the Estate Duty Act, 1953. A wife is not a coparcener under Mitakshara law and does not get a share on a partition between the father and his sons; her entitlement arises only in a different partition setting where the smaller family is partitioned between husband and sons. The notional partition under the estate duty provisions is confined to ascertaining the deceased coparcener's share and the shares of those entitled to a share in that family unit, and it cannot be extended to bring in the wives of the sons. The contrary view was rejected, and the reasoning aligned with the view that the wives of the sons do not figure at that stage of aggregation.
Conclusion: The wives of the coparceners were not to be excluded from any notional share because they were not entitled to a share in the relevant partition at all, and the Tribunal was wrong in directing exclusion of their interests; the question was answered in favour of the Revenue and against the assessee.
Ratio Decidendi: For purposes of section 34(1)(c) of the Estate Duty Act, 1953, the notional partition under the Act is confined to the deceased coparcener and the persons entitled to a share in that coparcenary, and the wives of the sons are not to be introduced into the aggregation exercise because they have no coparcenary share in that partition.
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