Maintenance allocation at partition upheld where factual finding showed the wife's share was allotted for support and not excessive.

A wife has an enforceable right to maintenance against her husband and sons under the Hindu Adoptions and Maintenance Act, 1956, and a partition allotment shown to be for that purpose will be upheld when supported by the record. The Tribunal's factual finding that the 1/4th share allotted to the wife at partition was towards maintenance, and was not excessive, was left undisturbed because no material showed otherwise. On that basis, the reference questions were answered in favour of the assessee and against the Revenue.

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Issues: Whether the wife of the karta was entitled to a share allotted to her at the time of partition towards maintenance, and whether the Tribunal's finding on that factual allocation called for interference.

Analysis: The wife had an enforceable right to maintenance against the husband and sons under the Hindu Adoptions and Maintenance Act, 1956. The Tribunal recorded a factual finding that the 1/4th share allotted to her at partition was in fact towards maintenance and that the share was not excessive. No material was produced to show that the allocation was not for maintenance or that it was excessive. The finding was one of fact.

Conclusion: The finding of the Tribunal was not interfered with, and the questions referred were answered in favour of the assessee and against the Revenue.

Ratio Decidendi: A factual finding that a share allotted on partition was provided towards a wife's maintenance, where supported by the record and not shown to be excessive, does not warrant interference in reference jurisdiction.

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