Marriage gifts to a dependent daughter qualify for gift-tax exemption when the statutory limit is not exceeded.

Gift-tax exemption under section 5(1)(vii) applied to marriage gifts made by a mother to her daughter where the daughter was a dependent relative for support and maintenance and the prescribed monetary limit was not shown to have been exceeded. The same principle accepted for a father's gift applied equally to a mother's gift, so ornaments and other wedding articles given at the time of marriage remained within the statutory exemption. No gift-tax was therefore leviable on the assessee, and the Tribunal's view was upheld.

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Issues: Whether gifts of gold ornaments, silverware and brassware made by a mother to her daughter at the time of the daughter's marriage were exempt under section 5(1)(vii) of the Gift-tax Act, 1958.

Analysis: The exemption applies to gifts made to a relative dependent on the assessee for support and maintenance at the time of the relative's marriage, subject to the prescribed monetary limit. The Court noted that the daughter could be treated as dependent on both parents and that the same principle accepted in the father's case applied equally to the mother's gift. It was also not shown that the statutory limit had been exceeded.

Conclusion: The gifts were covered by the exemption under section 5(1)(vii) and no gift-tax was leviable on the assessee.

Final Conclusion: The Tribunal's view was upheld and the Department's challenge failed.

Ratio Decidendi: A marriage gift made to a daughter by either parent is exempt from gift-tax where the daughter is a dependent relative and the statutory limit is not exceeded.

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