Coparcenary interest remains unchanged by notional partition, so lineal descendants' share is aggregated for estate duty rate purposes.

The notional partition under section 6 of the Hindu Succession Act, 1956 is a limited valuation fiction for determining the deceased coparcener's share and does not change the character of that interest into a separate, defined share for all purposes. For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the deceased's passing interest remains coparcenary interest, so the distinction between property deemed to pass under section 7 and property passing under section 5 is immaterial. Accordingly, the lineal descendants' share in joint family property was includible with the deceased's interest for rate purposes, and the accountable person's challenge failed.

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Issues: Whether the deceased's interest in Mitakshara coparcenary property, on his death, remained coparcenary interest for the purpose of aggregation under section 34(1)(c) of the Estate Duty Act, 1953, and whether the value of the lineal descendants' share in the joint family property was includible in the dutiable estate for rate purposes.

Analysis: Section 6 of the Hindu Succession Act, 1956, as relied upon in the reference, deems the coparcener's interest to be the share that would have been allotted on a notional partition immediately before death, but only for the limited purpose of quantifying the deceased's share. The statutory fiction does not convert the nature of the interest from coparcenary interest into a separately defined share for all purposes. The passing interest remains coparcenary interest, and for the purpose of section 34(1)(c) it is immaterial whether that interest passes under section 5 or is deemed to pass under section 7 of the Estate Duty Act, 1953. Once the property passing on death includes coparcenary interest in joint family property, the interests of the lineal descendants must be aggregated with it for determining the rate of estate duty.

Conclusion: The inclusion of the lineal descendants' interest for rate purposes under section 34(1)(c) was upheld, and the answer was against the accountable person.

Ratio Decidendi: The notional partition under section 6 of the Hindu Succession Act, 1956 is a limited valuation fiction and does not alter the character of the deceased's passing interest as coparcenary interest for aggregation under section 34(1)(c) of the Estate Duty Act, 1953.

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