Hindu widow's enlarged undivided share in joint family property was held includible in the dutiable estate on death.

A Hindu widow who succeeded to her husband's undivided interest under the Hindu Women's Rights to Property Act, 1937 held that interest as a limited owner, and it enlarged into absolute ownership under section 14(1) of the Hindu Succession Act, 1956. Her share remained ascertainable under the statutory scheme even though only one coparcener survived, because no partition demand was required to fix the widow's entitlement. The court held that the enlarged one-half share crystallised on death and formed part of the dutiable estate, so the question was answered in favour of the Revenue.

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Issues: Whether the deceased widow's one-half undivided interest in the Hindu undivided family property, acquired as a limited estate under the Hindu Women's Rights to Property Act, 1937 and enlarged into absolute ownership under section 14 of the Hindu Succession Act, 1956, passed on her death so as to form part of the estate liable to duty.

Analysis: The widow succeeded to her husband's undivided interest in the joint family property under section 3(2) of the Hindu Women's Rights to Property Act, 1937, and held it as a limited owner under section 3(3). On the coming into force of section 14(1) of the Hindu Succession Act, 1956, that limited estate matured into full ownership. The existence of only one surviving coparcener did not defeat ascertainment of her share, because the relevant share was fixed by the statutory scheme and not by any demand for partition by the widow. The Court followed its earlier decisions holding that such an interest, once enlarged into absolute ownership, crystallises on death and passes under the Estate Duty Act.

Conclusion: The deceased had a one-half share in the joint family property at the time of death, and that share was liable to be included in the dutiable estate. The question referred was answered in the affirmative, against the accountable person and in favour of the Revenue.

Ratio Decidendi: Where a Hindu widow's interest in joint family property is acquired under the Hindu Women's Rights to Property Act, 1937 and enlarged into absolute ownership by section 14(1) of the Hindu Succession Act, 1956, her undivided share is ascertainable and passes on her death for estate duty purposes.

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