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        Case ID :

        1999 (3) TMI 75 - SC - Income Tax

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        Maternal-line succession under Hindu law excludes the general intestate rule and passes inherited property to the surviving sister. Property inherited by a female Hindu from her mother is excluded from the general intestate succession rule in section 15(1) of the Hindu Succession Act, ...
                        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.

                              Maternal-line succession under Hindu law excludes the general intestate rule and passes inherited property to the surviving sister.

                              Property inherited by a female Hindu from her mother is excluded from the general intestate succession rule in section 15(1) of the Hindu Succession Act, 1956. In such a case, section 15(2)(a) applies as a special rule, so the property devolves through the maternal line rather than under the ordinary order of succession. The statutory scheme read with section 16 therefore does not permit the heirs of the deceased woman's pre-deceased husband to take that property; it devolves on the surviving sister.




                              Issues: Whether the property inherited by two sisters from their mother, on the death of one sister intestate, devolved under section 15(1) of the Hindu Succession Act, 1956 upon the heirs of her pre-deceased husband, or under section 15(2) upon the surviving sister as heir from the maternal line.

                              Analysis: Section 15(1) lays down the general rule for succession to the property of a female Hindu dying intestate, while section 15(2) carves out an exception by excluding property inherited by a female Hindu from her father or mother from the general order of succession. Where the property was inherited from the mother, the special rule in section 15(2)(a) applies and section 15(1) stands excluded. The statutory scheme read with section 16 therefore does not permit devolution on the heirs of the pre-deceased husband in such a case.

                              Conclusion: The succession was governed by section 15(2) and the property devolved on the surviving sister, not on the heirs of the deceased sister's pre-deceased husband.

                              Ratio Decidendi: Property inherited by a female Hindu from her mother is excluded from the general rule of succession in section 15(1) and devolves in accordance with section 15(2), not upon the heirs of her husband.


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                              ActsIncome Tax
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