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Issues: Whether, on the death of a coparcener who had earlier taken property on partition, the cesser of interest under section 7(1) of the Estate Duty Act, 1953, extended to the entire joint family property or only to a half share.
Analysis: The widow had no independent right to demand partition during the lifetime of the deceased where the family consisted of a sole surviving coparcener, his wife and a daughter. On the partition between the deceased and his son, the deceased became the absolute owner of the property received by him, and no partition in favour of the wife could have been claimed. The legal position is that female members in such a situation do not acquire ownership in the coparcenary property, and where there is only one coparcener, the whole property is owned by him alone. Accordingly, on the death of the deceased, the entire interest held by him in the property ceased.
Conclusion: The cesser of interest under section 7(1) extended to the entire joint family property and not merely to a half share, and the question was answered in favour of the Revenue and against the accountable person.
Ratio Decidendi: Where a sole surviving coparcener holds property taken on partition, and the female members have no independent right to demand partition during his lifetime, the whole of his interest ceases on death for the purposes of estate duty.
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