Marriage expenses of an unmarried daughter are deductible family liability before notional partition in estate duty computation.

For estate duty computation, a deceased coparcener's share in joint Hindu family property must be ascertained by a notional partition after providing for family liabilities. The court noted that the joint family property is liable for the legitimate marriage expenses of an unmarried daughter, and such probable expenses are to be set apart before dividing the remaining property. On that basis, the deduction towards the daughter's marriage expenses was allowed before determining the deceased's share, and the issue was answered against the Revenue.

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Issues: Whether, while computing the share of the deceased coparcener in joint family property for estate duty purposes, an amount towards the marriage expenses of an unmarried daughter could be deducted before making the notional partition.

Analysis: For determining the estate duty liability, only the property which the deceased was competent to dispose of at the time of death is treated as passing on death. In a joint Hindu family, the deceased's share has first to be ascertained by a notional partition. Under Hindu law, before such partition, provision must be made for family liabilities, including the marriage expenses of unmarried daughters. The joint family property is liable for the legitimate marriage expenses of daughters, and such liability has to be set apart before dividing the remaining property.

Conclusion: The deduction of Rs. 75,000 towards the marriage expenses of the unmarried daughter before arriving at the deceased's share was and the question was answered against the Revenue.

Ratio Decidendi: In a notional partition of joint family property for estate duty computation, the probable marriage expenses of an unmarried daughter are a deductible family liability to be provided for before ascertaining the deceased coparcener's share.

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