Sole surviving coparcener: entire HUF interest passes on death for estate duty, with no wife's coparcenary share recognised.

Where a Hindu undivided family had a sole surviving coparcener, the wife had no independent coparcenary share on the date of death, so the entire HUF interest passed for estate duty purposes under section 64(1) of the Estate Duty Act, 1953. The Allahabad HC held that the widow's claim could not be based on the Hindu Women's Rights to Property Act, 1937, because the death did not occur during its currency. Accordingly, the full coparcenary estate was includible on death, and the reference was answered in favour of the Department.

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Issues: Whether, on the death of a sole surviving coparcener, the entire Hindu undivided family property passed on death or only a half share passed, with the wife being entitled to an equal share.

Analysis: The reference arose under section 64(1) of the Estate Duty Act, 1953. The deceased was the sole surviving coparcener of the Hindu undivided family. The wife had no independent share in the coparcenary property and could not claim a share as on the date of death. The decision concerning a Hindu widow's limited estate under the Hindu Women's Rights to Property Act, 1937, was held inapplicable because the death did not occur during the currency of that Act.

Conclusion: The entire interest in the Hindu undivided family property passed on the death of the deceased, and the question was answered in the affirmative in favour of the Department and against the accountable person.

Final Conclusion: The reference was answered by holding that the full coparcenary estate was includible on death where the deceased was the sole surviving coparcener.

Ratio Decidendi: A wife has no coparcenary share in the property of a Hindu undivided family when the deceased was the sole surviving coparcener, so the entire interest passes on his death for estate duty purposes.

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