Lineal descendant under the Finance Act means direct descent through mother or grandmother, limiting the higher HUF exemption.

The phrase "lineal descendant" in condition (b) of clause (i) of Part I(A) of Schedule I to the Indian Finance Act, 1951 was construed in its natural sense as descent in a direct line without deviation. On that reading, a son or grandson is a lineal descendant of his mother or grandmother, and the fact that succession through a Hindu female may differ does not alter the statutory meaning. The higher exemption limit for a Hindu undivided family was therefore unavailable where the relevant members were lineally descended from a living family member.

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Issues: Whether a son or grandson can be treated as a lineal descendant of his mother or grandmother, respectively, for the purpose of condition (b) of clause (i) of Part I(A) of Schedule I to the Indian Finance Act, 1951, governing the higher exemption limit for a Hindu undivided family.

Analysis: The relevant condition required that the family have at least two members entitled to claim partition, neither being a lineal descendant of the other, and both not being lineally descended from any other living member of the family. The expression "lineal descendant" was construed in its natural and ordinary sense as descent in a straight line without deviation. The distinction between "descendant" and "lineal descendant" was treated as one of direct lineal relationship versus collateral relationship. The fact that a Hindu female may not form a line of succession did not control the meaning of the statutory phrase. On that construction, descent from a mother or grandmother is lineal descent, and the relevant family members were lineally descended from a living member.

Conclusion: A son or grandson is a lineal descendant of his mother or grandmother, respectively, within the meaning of condition (b) of clause (i) of Part I(A) of Schedule I to the Indian Finance Act, 1951, and the higher exemption limit was not available on that basis.

Final Conclusion: The statutory condition for the higher exemption limit was construed narrowly, and the family did not satisfy it because the two minor members were lineally descended from a living member of the family.

Ratio Decidendi: The phrase "lineal descendant" means descent in the direct line without deviation, irrespective of whether the common ancestor is male or female.

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