Widow's maintenance claim is not a deductible estate charge unless created by will; blanket deduction rejected.

A widow's maintenance claim is not ordinarily a deductible charge on the deceased's estate. Under section 27 of the Hindu Adoptions and Maintenance Act, 1956, such a claim becomes a charge only if the deceased created one by will. The Tribunal's flat deduction for maintenance, made without examining the will, was unsustainable. The deduction was therefore rejected, and the matter required reconsideration to determine whether any deduction could be allowed only to the extent of the bequest made to the widow under the will.

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Issues: Whether the one-third interest of the deceased was encumbered with the maintenance charges of his wife and whether any deduction on that account could be allowed in computing the estate.

Analysis: The widow's claim for maintenance does not ordinarily constitute a deductible charge on the deceased's estate. Under section 27 of the Hindu Adoptions and Maintenance Act, 1956, such a claim is not a charge on the estate unless a charge has been created by the deceased's will. The Tribunal's allowance of a flat deduction of Rs. 10,000 without examining the will was therefore unsustainable.

Conclusion: The deduction of Rs. 10,000 was rejected, but the matter had to be reconsidered to determine whether any deduction was available only to the extent of the bequest made to the widow under the will.

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