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Issues: (i) Whether the interest of lineal descendants in joint family property could be aggregated with the deceased's estate for rate purposes under section 34(1)(c) of the Estate Duty Act, 1953, and whether that provision was constitutionally valid.
Analysis: Section 34(1)(c) was held to be a provision confined to aggregation for determining the rate of estate duty and not a charging provision. It did not enlarge the scope of the charging section or override the provisions governing deemed passing of property and valuation. The object of the provision was to remove disparity in estate duty incidence among different schools of Hindu law. The earlier view that the provision was violative of Article 14 was not accepted, as the classification was treated as having a rational nexus with the statutory object.
Conclusion: The provision was valid and the lineal descendants' interest in the joint family property was rightly aggregated with the estate of the deceased for rate purposes, in favour of the Revenue.
Ratio Decidendi: A statutory provision that aggregates the interest of lineal descendants in Mitakshara joint family property only for the purpose of determining the rate of estate duty does not enlarge the charging provision and is not invalid if the classification has a rational nexus with the object of the Act.
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