Vested widow's estate is not divested by later adoption; property remained includible under estate duty law.

Property that vested in a widow as absolute owner on the death of her husband under the Hindu Succession Act, 1956 was not divested by her later adoption of a son. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 prevented the adoption from operating retrospectively to defeat an already vested estate. The authorities dealing with adoptions made during the lifetime of a coparcener or in continuing joint family situations were held inapplicable on these facts. Accordingly, the property remained includible in the deceased's estate under section 6 of the Estate Duty Act, 1953.

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Issues: Whether the property left by the deceased was includible in his estate under section 6 of the Estate Duty Act, 1953, despite the widow's subsequent adoption of a son after the deceased's death.

Analysis: The deceased died as the sole surviving coparcener, leaving his widow as his only heir. On his death, the properties vested in the widow by operation of sections 6, 8, 9 and 14 of the Hindu Succession Act, 1956, and she became the absolute owner. The subsequent adoption took place after such vesting. Proviso (c) to section 12 of the Hindu Adoptions and Maintenance Act, 1956 prevents a later adoption from divesting property that has already vested in the widow as heir. The decisions dealing with adoptions made during the lifetime of the surviving coparcener, or in continuing joint family situations, did not govern the present facts.

Conclusion: The adoption did not divest the widow's vested interest, and the deceased had full power of disposition over the property. The value of the property was includible in the estate under section 6 of the Estate Duty Act, 1953, against the accountable person.

Ratio Decidendi: Where a deceased coparcener's property has already vested in his widow as absolute owner under the Hindu Succession Act, 1956, a subsequent adoption by the widow cannot divest that vested estate by relation back.

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