Aggregation under estate duty law is limited to lineal descendants' interests; a pre-deceased son's widow is excluded.

Under section 34(1)(c) of the Estate Duty Act, 1953, aggregation for determining estate duty rate is confined to interests in joint family property falling to the deceased's lineal descendants. The widow of a pre-deceased son is not a lineal descendant, so the share devolving on her by succession cannot be treated as part of the coparcenary interest for aggregation. The principal value is first ascertained with reference to the deceased's share, and only the qualifying descendants' interests can be included.

---

---

Issues: Whether, for the purpose of determining the rate of estate duty under section 34(1)(c) of the Estate Duty Act, 1953, the share falling to the widow of a pre-deceased son could be aggregated with the coparcenary interest of the deceased.

Analysis: Section 34(1)(c) permits aggregation only of the interests in the joint family property of the lineal descendants of the deceased member. The widow of a pre-deceased son is not a lineal descendant of the deceased. The principal value for aggregation is first ascertained with reference to the deceased's share, and a share that would devolve on the widow by virtue of succession cannot be treated as the interest of a lineal descendant. The statutory language confines aggregation to lineal descendants alone.

Conclusion: The share falling to the widow of a pre-deceased son could not be aggregated under section 34(1)(c) of the Estate Duty Act, 1953.

Ratio Decidendi: For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, only the interests of the deceased's lineal descendants in the joint family property can be included, and a widow of a pre-deceased son does not qualify as a lineal descendant.

---