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Issues: Whether the transfer of property by a Christian father to his daughter at the time of her marriage was a gift exigible to tax under the Gift-tax Act, 1958.
Analysis: The transfer was made on the eve of the daughter's marriage and was claimed to be in discharge of a parental obligation and supported by community custom. The controlling question, however, was whether such a transfer could still be treated as a voluntary transfer within the meaning of the Act. The Court followed the later binding decision holding that the obligation of a Christian father to maintain his daughter ceases upon her marriage, and that a transfer made on marriage is not excluded from the definition of gift on that ground. The earlier view relied on by the assessee was held to be unavailable in light of the subsequent Division Bench ruling and the Full Bench view on the subject.
Conclusion: The transfer was a gift exigible to tax under the Act, and the answer to the referred question was against the assessee and in favour of the Revenue.
Ratio Decidendi: A property transfer made by a father to his daughter on her marriage is a taxable gift where it is not shown to be made in discharge of a continuing legal obligation, because the parental duty to maintain the daughter ceases on marriage.
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