Specific bequests override a general life enjoyment clause, preventing deemed passing of the scheduled properties under estate duty law.

Later specific bequests in a will prevailed over an earlier general clause granting the husband only a lifetime right to enjoy income without power of alienation. Applying the construction principle reflected in section 88 of the Indian Succession Act, 1925, the B, C and D schedule properties were treated as absolutely bequeathed to the named legatees, effective on the testatrix's death, and the husband's limited enjoyment clause could not be extended to those properties. On that basis, the deceased acquired no life interest or other interest in those schedules, and their value was not includible as deemed passing under section 9 of the Estate Duty Act, 1953.

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Issues: Whether the deceased acquired any life interest or other interest in the properties comprised in Schedules B, C and D of his wife's will so as to attract deemed passing under section 9 of the Estate Duty Act, 1953.

Analysis: The will first conferred on the husband a right to enjoy the income from all the testatrix's properties during his lifetime without power of alienation, but the later clauses specifically bequeathed the B, C and D schedule properties absolutely to named legatees to take effect after the testatrix's death. The clauses relating to those schedules did not postpone the bequests until after the husband's death and therefore could not stand with the earlier general clause in favour of the husband. Applying the rule of construction reflected in section 88 of the Indian Succession Act, 1925, the later specific dispositions prevailed over the earlier general recital and the husband's right could not be extended to the B, C and D schedule properties.

Conclusion: The deceased did not acquire any right or life interest in the B, C and D schedule properties under his wife's will, and the value of those properties was not liable to be included in the estate under section 9 of the Estate Duty Act, 1953.

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