Notional partition under Hindu succession law could not reduce the deceased's share where no subsisting coparcenary existed.

Estate duty under section 5 of the Estate Duty Act, 1953 applies only to property that passes on death. The proviso to section 6 of the Hindu Succession Act, 1956, which deems a notional partition for a Mitakshara coparcenary, operates only where a subsisting coparcenary exists. On the facts, the original coparcenary had already been disrupted by partition between the brothers, and the deceased remained the only male coparcener in his branch. As no coparcenary can subsist with a single coparcener, the notional partition fiction could not be invoked. The deceased's share was therefore not reduced to one-fourth, and his half share was treated as passing on death.

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Issues: Whether, on the facts and in the circumstances of the case, the deceased's interest in the family property was to be reduced on the basis of a notional partition under the proviso to section 6 of the Hindu Succession Act, 1956, so that only one-fourth of the coparcenary property could be treated as passing on death for estate duty purposes.

Analysis: Estate duty is chargeable under section 5 of the Estate Duty Act, 1953 on the property that passes on the death of the deceased. The deeming rule in the proviso to section 6 of the Hindu Succession Act, 1956 applies only where the deceased had an interest in a subsisting Mitakshara coparcenary property. On the facts found, the original coparcenary had already been disrupted by partition between the two brothers, the deceased was left as the only male coparcener in his branch, and no coparcenary could subsist with only one coparcener. Since there was no continuing coparcenary at the time of death, the fiction of notional partition and the entitlement claimed by the widow under that provision could not be invoked.

Conclusion: The answer was in the negative. The deceased's share could not be reduced to one-fourth by applying the notional partition fiction, and the Revenue was entitled to treat the deceased's half share as passing on death.

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