Maintenance obligation under Hindu law does not cover post-marriage security gift of immovable property to a daughter.

After codification by the Hindu Adoptions and Maintenance Act, 1956, a Hindu mother's duty of maintenance extends to an unmarried daughter unable to maintain herself, but not to a married daughter. The Act's inclusive definition of maintenance covers reasonable marriage expenses and incidental expenses, yet it does not extend to a transfer of immovable property made to secure the daughter's life after marriage. Pre-codification custom and authority cannot override the statute. A gift made for post-marriage security is therefore voluntary and not a transfer in discharge of a legal maintenance obligation, so it falls within the Gift-tax Act, 1958.

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Issues: Whether a gift of immovable properties made by a Hindu mother in favour of her daughter before marriage, to secure her future after marriage, was made in discharge of a legal obligation of maintenance under the Hindu Adoptions and Maintenance Act, 1956, and therefore fell outside the Gift-tax Act, 1958.

Analysis: The Hindu Adoptions and Maintenance Act, 1956 is a codifying enactment and section 4 gives it overriding effect, so pre-existing custom or usage cannot survive where the Act makes provision. Section 20(1) imposes a legal duty to maintain legitimate or illegitimate children, while section 20(3) extends the obligation to an unmarried daughter only so long as she is unable to maintain herself. The statutory obligation does not extend to a married daughter, and future post-marriage security is outside the scope of maintenance under the Act. The inclusive definition of maintenance in section 3(b)(ii) covers reasonable marriage expenses and expenses incidental to marriage, but not a transfer of immovable property to secure the daughter's life after marriage. The pre-codification authorities relied upon by the assessee were inapplicable after the Act came into force.

Conclusion: The gift was voluntary within section 2(xii) of the Gift-tax Act, 1958 and was liable to gift-tax; the question was answered in favour of the Revenue and against the assessee.

Ratio Decidendi: After codification by the Hindu Adoptions and Maintenance Act, 1956, the legal duty to maintain a daughter extends only to an unmarried daughter unable to maintain herself, and a gift made to secure a daughter's post-marriage future is not a transfer made in discharge of legal maintenance obligation.

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