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        Case ID :

        1997 (4) TMI 72 - SC - Income Tax

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        Survivorship under Hindu joint family law does not cover property taken on partition for estate duty exclusion. Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 applies only where joint family property passes to a single coparcener by survivorship, subject ...
                      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.

                            Survivorship under Hindu joint family law does not cover property taken on partition for estate duty exclusion.

                            Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 applies only where joint family property passes to a single coparcener by survivorship, subject to the rights of the female classes named in section 8(1)(a). Property obtained by a coparcener on partition is acquired by reason of coparcenary status, not by survivorship. Because the deceased had taken the property on partition, the statutory condition for invoking section 8(1)(d) was not met, and the widow and unmarried daughter had no claim to a share on that basis for estate duty purposes.




                            Issues: Whether the estate left by the deceased had passed by survivorship so as to attract section 8(1)(d) of the Hindu Law Women's Rights Act, 1933, and whether the widow and unmarried daughter were entitled to a share in the property for estate duty purposes.

                            Analysis: Section 8(1)(d) applies only where joint family property passes to a single coparcener by survivorship, subject to the rights of the female classes enumerated in section 8(1)(a). The distinction between a Hindu joint family, a coparcenary, and property obtained on partition was emphasized. Property received by a coparcener on partition is obtained by virtue of his coparcenary status and not by survivorship. As the deceased had acquired the property on partition, the statutory condition for invoking section 8(1)(d) was not satisfied.

                            Conclusion: The widow and unmarried daughter had no right to claim a share under section 8(1)(d), and the estate was not liable to be excluded on that basis.


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                            ActsIncome Tax
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