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Issues: Whether the amount of Rs. 85,001 paid by a Christian father to his daughter at the time of her marriage was a gift exigible to gift-tax, including whether a Christian father has a legal obligation to maintain and marry away his daughter and whether such payment falls within the exemption for gifts made on the occasion of marriage.
Analysis: The governing principle was that a Christian father has no obligation enforceable in a civil court to maintain his minor child, and once the daughter is given in marriage the obligation to maintain her passes to the husband. The transfer made by the father after marriage was therefore not a discharge of any subsisting legal obligation. The amount was not shown to be sthreedhanam, marriage expenses, or maintenance due before marriage, and the statutory exemption for gifts to a dependant relative on the occasion of marriage was limited to the prescribed monetary ceiling. On that footing, the payment was a voluntary transfer made out of love and affection and answered the statutory definition of a gift.
Conclusion: The amount paid by the assessee to his daughter was liable to gift-tax, and the reference was answered against the assessee and in favour of the Revenue.
Ratio Decidendi: A transfer by a Christian father to his daughter after marriage, when no legally enforceable maintenance obligation subsists and the payment exceeds the statutory marriage-gift exemption, constitutes a taxable gift under the Gift-tax Act, 1958.
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