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Issues: Whether, on the death of a sthanamdar, the property attracting estate duty is the entire sthanam property or only the notional per capita share deemed to devolve under section 7(3) of the Hindu Succession Act, 1956.
Analysis: Section 5 of the Estate Duty Act, 1953 charges duty on the property that passes on death, while sections 6 to 16 define the extent of that charge. Section 7(1) deems property in which an interest ceases on death to pass to the extent of the benefit arising, and the Explanation to section 7(4) excludes a sthanam from the category of office or corporation sole. The clause in section 7(3) of the Hindu Succession Act creating a notional per capita division immediately before death is a legal fiction intended only to regulate distribution among the persons entitled. That fiction does not alter the subject-matter that passes on death. The words that the sthanam property held by the sthanamdar shall devolve show that the entirety of the sthanam property is treated as passing, and the notional division is confined to fixing shares.
Conclusion: The whole of the sthanam property passes or is deemed to pass on the death of a sthanamdar, and estate duty is chargeable on that entire property.
Ratio Decidendi: A statutory fiction of notional partition must be confined to its limited purpose and cannot be used to reduce the quantum of property that passes on death for estate duty purposes unless the charging statute so provides.
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