1985 (9) TMI 39 - HC - Income Tax

Court rules unmarried daughter and wife have no claim to deceased's property; properties not subject to female rights law.

The court held that neither the unmarried daughter nor the wife of the deceased had any interest in the property of the deceased while he was alive. The ... Estate Duty, Property Passing Issues Involved:1. Whether the unmarried daughter or the wife of the deceased had any interest in the property of the deceased while he was alive.Issue-wise Detailed Analysis:1. Interest of the Unmarried Daughter and Wife in the Deceased's Property:The primary question referred for the court's opinion was whether the Tribunal was correct in holding that neither the unmarried daughter nor the wife of the deceased had any interest in the property of the deceased while he was alive. This question arose under the Estate Duty Act, 1953, and involved the interpretation of Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 (Mysore Act No. 10 of 1933).Facts:Manjunatha Gowda, a member of a joint Hindu Family (HUF), died leaving behind his wife and an unmarried daughter. During his lifetime, there was a partition in the HUF, and he was allotted his share of the properties. Upon his death, his wife filed an account of the estate, claiming that the deceased had only a 4/5ths share in the properties, with the unmarried daughter having a 1/5th share by virtue of Section 8 of the Mysore Act. The Assistant Controller of Estate Duty rejected this claim, subjecting the entire estate to duty. The Appellate Controller accepted the claim, but the Tribunal reversed this decision, leading to the present reference.Arguments:The assessee's counsel argued that the term 'survivorship' in Section 8(1)(d) of the Mysore Act should be construed broadly to include property passing on partition. Conversely, the Revenue's counsel contended that 'survivorship' is a well-defined term in Hindu law and should be interpreted as such.Legal Interpretation:Section 8(1)(d) of the Mysore Act states that joint family property passing to a single coparcener by survivorship is subject to the rights of certain females to a share. The court noted that the term 'survivorship' is distinct from partition. Under Hindu law, survivorship means that a coparcener's interest in the property passes to other coparceners upon his death, not by succession to his heirs. This principle is supported by authoritative texts and legal dictionaries.Court's Reasoning:The court emphasized that the properties in question did not pass to Manjunatha Gowda by survivorship but were allotted to him at a partition. Therefore, Section 8(1)(d) of the Mysore Act did not apply to the deceased's property. The court also rejected the broader interpretation of 'survivorship' suggested by the assessee's counsel, stating that it would contradict well-settled principles of Hindu law.Conclusion:The court held that the Tribunal and the Assistant Controller of Estate Duty were correct in disallowing the assessee's claim, while the Appellate Controller was in error in accepting it. Consequently, the court answered the question in the affirmative, against the assessee and in favor of the Revenue, directing the parties to bear their own costs.