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Issues: Whether, on the death of the sole coparcener in a Hindu undivided family consisting of him and his wives, the entire family property passed to the heirs and became includible in the dutiable estate, or only the deceased's share ascertainable on a notional partition immediately before death.
Analysis: The charging provisions of the Estate Duty Act bring to duty only property that passes or is deemed to pass on death. Section 39 applies a special valuation rule to coparcenary property and requires the share that would have been allotted to the deceased had a partition taken place immediately before death to be treated as the value of the interest ceasing on death. A Hindu undivided family is not confined to a body of male coparceners alone, and where the family property is assessed as joint family property, the deceased's interest is the relevant subject of estate duty. The principle of notional partition is attracted for determining the deceased's share, and the fact that the deceased could have managed or disposed of the property does not justify treating the whole property as having passed on death.
Conclusion: The Tribunal was wrong in distinguishing the Supreme Court decision and in holding that the entire Hindu undivided family property was includible in the dutiable estate. Only the deceased's eight annas interest was liable to estate duty, and the answer was in favour of the accountable persons.
Ratio Decidendi: For estate duty purposes, the property passing on the death of a coparcener in joint family property is confined to the deceased's share determined by a notional partition immediately before death, not the entirety of the joint family property.
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