Marriage expenses of unmarried daughters held deductible in estate duty computation as an overriding family obligation.

Reasonable marriage expenses for the deceased's unmarried daughters were treated as a deductible burden in computing estate duty because the Hindu Adoption and Maintenance Act recognised the deceased's responsibility to provide for such expenses. The Tribunal accepted that this obligation could be excluded from the property competent to be disposed of by the deceased at death, rather than being treated as fully within the estate. Although the revenue relied on a contrary High Court view and argued that no charge on property arose, the Tribunal preferred the earlier view that such expenses represented an overriding claim. The deduction was allowed and the disallowance was set aside.

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Issues: Whether the amount claimed towards marriage expenses of the deceased's daughters was deductible in computing the estate duty on the footing that such expenses represented an overriding claim or a burden outside the deceased's power to dispose of.

Analysis: The provisions of the Hindu Adoption and Maintenance Act recognised the deceased's responsibility to provide for the marriage expenses of his daughters. The question was whether that responsibility also created a charge on the property so that the relevant amount could be treated as beyond the deceased's competence to dispose of at death. Although the contrary view had force and the High Court decision relied upon by the revenue supported disallowance, the Tribunal preferred the earlier view that reasonable marriage expenses of unmarried daughters had to be excluded from the property competent to be disposed of by the deceased.

Conclusion: The claim for Rs. 40,000 towards marriage expenses was allowable as a deduction and the disallowance was set aside.

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