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        1978 (4) TMI 98 - SC - Income Tax

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        Notional partition under Hindu Succession law lets the widow take her own share plus the deceased coparcener's share. Section 6 of the Hindu Succession Act, 1956 requires the deceased Mitakshara coparcener's interest to be worked out on the basis of a notional partition ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Notional partition under Hindu Succession law lets the widow take her own share plus the deceased coparcener's share.

                            Section 6 of the Hindu Succession Act, 1956 requires the deceased Mitakshara coparcener's interest to be worked out on the basis of a notional partition immediately before death, and that fiction must be applied through the full computation of heirs' shares. The widow is therefore entitled to her own share in that notional partition as well as her share in the deceased coparcener's interest by intestate succession. The interpretation gives effect to the statutory policy of enlarging female heirs' shares and avoids limiting the benefit to the deceased's notional share alone.




                            Issues: Whether, on the death of a Mitakshara coparcener leaving a widow and daughters, the widow's share in the coparcenary property under Section 6 of the Hindu Succession Act, 1956 is confined to the share notionally allotted to the deceased on partition immediately before death, or whether she is entitled to add her own share in such notional partition to the share inherited from the deceased.

                            Analysis: Section 6, read with its proviso and Explanation 1, requires the deceased coparcener's interest to be ascertained on the footing that a partition had taken place immediately before death. That fiction must be given full effect through all stages of determining the heirs' shares. For that purpose, the deceased's share in the coparcenary property is first determined on the basis of a notional partition between him and the other coparceners, with the widow also being taken into account for the limited purpose of such partition. Once that notional partition is assumed, the consequence of the same fiction cannot be confined only to computing the deceased's share and then ignored while computing the heirs' entitlement. The widow therefore takes both her share in the notional partition and her share in the deceased's interest by intestate succession. The interpretation also accords with the legislative policy of enlarging the share of female heirs and avoiding a construction that would reduce the beneficial effect of the statute.

                            Conclusion: The widow is entitled to aggregate both the share allotted to her in the notional partition and the share inherited from the deceased, and her total share is not confined to the deceased's notional share alone.

                            Ratio Decidendi: Explanation 1 to Section 6 of the Hindu Succession Act, 1956 creates a fiction that must be carried through to its logical end, so the heirs' shares are computed on the basis of a notional partition immediately before death and the widow takes both her share in that partition and her share in the deceased coparcener's interest.


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                            ActsIncome Tax
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