Sole surviving coparcener's power of disposal brings entire HUF property within deemed passage on death under estate duty law.

Where a deceased was the sole surviving coparcener of a Hindu undivided family, the coparcenary property was treated as being within his power of disposal as if it were separate property. On that basis, the entire HUF assets were regarded as deemed to pass on death under section 6 of the Estate Duty Act, 1953. The analysis followed supporting High Court authority and rejected contrary Tribunal views, concluding that the whole estate was liable to estate duty in the Revenue's favour.

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Issues: Whether the entire Hindu undivided family assets in the hands of a sole surviving coparcener were deemed to pass on his death under section 6 of the Estate Duty Act, 1953.

Analysis: The deceased was the sole male coparcener after his son separated from the family, leaving him and his wife. The Tribunal held that a sole surviving coparcener has full power to alienate the coparcenary property as if it were his separate property. On that footing, the entire property was within his competence to dispose of at the time of death, attracting section 6. The Tribunal followed its earlier view and the supporting High Court authority, and rejected the contrary Tribunal decisions relied on by the assessee.

Conclusion: The entire HUF assets were deemed to pass on the deceased's death under section 6, against the assessee and in favour of the Revenue.

Final Conclusion: The appeal failed because the deceased, being a sole surviving coparcener, was treated as competent to dispose of the whole coparcenary property and the entire estate was liable to estate duty.

Ratio Decidendi: Where a deceased was a sole surviving coparcener and had full power to dispose of the coparcenary property, the whole of that property is deemed to pass on death under section 6 of the Estate Duty Act, 1953.

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