Estate duty on sole surviving coparcener's HUF property: no notional partition applies where female members lack coparcenary rights.

Under the Estate Duty Act, where a Hindu undivided family had only a sole surviving coparcener and female members, the deceased had complete disposing power over the property as if it were separate property. The female member was not a coparcener and had no right to demand partition, so there was no existing coparcenary interest requiring a notional partition for valuation. The entire property was therefore treated as passing on death and was liable to estate duty.

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Issues: Whether, on the death of a sole surviving coparcener of a Hindu undivided family, the entire family property passed for estate duty or only the share that would have been allotted on a notional partition immediately before death.

Analysis: Under the Estate Duty Act, property within the deceased's disposing capacity is deemed to pass on death, and the valuation provisions dealing with coparcenary interest and notional partition apply only where there is an existing coparcenary interest capable of cesser on death. A wife may be a member of a Hindu undivided family, but she is not a coparcener and has no right to demand partition; her entitlement is confined to maintenance. Where the deceased was the sole surviving coparcener and last male holder, he had complete disposing power over the property as though it were his separate property, and there was no coparcenary interest in existence requiring a deemed partition under the valuation provision.

Conclusion: The whole of the property passed on the death of the deceased and was liable to estate duty; the reference was answered against the assessee and in favour of the Revenue.

Ratio Decidendi: In a Hindu undivided family consisting only of a sole surviving coparcener and female members, the female member has no coparcenary right or right to claim partition, so the deceased's entire interest passes on death under the estate duty charging provision and the notional-partition valuation rule does not apply.

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