Estate duty aggregation limits lineal descendants to sons; deemed partition fiction cannot extend to living grandsons.

For estate duty aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the expression "lineal descendants" was construed to mean sons and not grandsons whose fathers were alive. The provision, read with section 39, applies a deemed partition immediately before death only to determine the deceased's share in Mitakshara joint family property, and that legal fiction cannot be extended beyond its limited purpose. On that construction, only 3/5ths of the property was includible in the principal value of the estate, not 27/60, and the Revenue's view was accepted.

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Issues: Whether, for the purpose of aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the expression "lineal descendants" includes grandsons whose fathers are alive, or is confined to sons so that 3/5ths, and not 27/60, was includible in the principal value of the estate.

Analysis: Section 34(1)(c) requires aggregation of the interest in the joint family property of all the lineal descendants of the deceased for determining the rate of estate duty. The provision operates in conjunction with section 39, which introduces a deemed partition immediately before death for ascertaining the deceased's share. The fiction created by these provisions must be confined to the purpose for which it is enacted and cannot be extended beyond its legitimate field. On that construction, the expression "lineal descendants" in section 34(1)(c) does not extend to grandsons where their fathers are alive, because the deemed partition contemplated by section 39 is only between the deceased and his sons in the context of Mitakshara coparcenary rights.

Conclusion: The includible share of the lineal descendants was 3/5ths and not 27/60, and the Revenue's contention was accepted.

Ratio Decidendi: In computing estate duty on Mitakshara joint family property, the expression "lineal descendants" in section 34(1)(c) of the Estate Duty Act, 1953 is confined to sons and does not include grandsons whose fathers are living; the deeming fiction of partition under section 39 cannot be extended beyond that limit.

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