Estate duty on coparcenary property: sole coparcener status made the entire partition property pass on death.

Property received by a deceased coparcener on partial partition of a Hindu undivided family was treated as passing on death for estate duty purposes where he had become the sole coparcener. The wife, though a family member, had no ownership in the coparcenary property, so no share could be notionally ascertained for another person immediately before death. As the property vested in one coparcener alone, the valuation rule applicable to cessation of a coparcenary interest did not apply. The entire property received on partial partition was therefore includible on death, and the answer was against the accountable person.

---

---

Issues: Whether the entire property received by the deceased on partial partition of the bigger Hindu undivided family passed on his death for estate duty purposes.

Analysis: The deceased became the sole coparcener in the family after the partial partition. The wife, though a member of the family, had no ownership in the coparcenary property. Where the property vests in one coparcener alone, there is no question of another person's share being ascertained on a notional partition immediately before death. In such a case, the property passes on death under the charging provisions governing estate duty, and the valuation rule applicable to cessation of a coparcenary interest has no application.

Conclusion: The entire property received by the deceased at the time of partial partition passed on his death, and the answer is against the accountable person.

---