Unmarried daughter's partition share controlled estate duty computation; departmental appeal failed and the allowance was upheld.

In computing family properties for estate duty, provision had to be made for the unmarried daughter's share on partition of the Hindu undivided family. On the facts, she was entitled to a 1/9th share under section 8(1) of the Mysore Hindu Law Women's Right Act 1933, quantified at Rs. 11,037. The appellate authority had allowed only Rs. 10,000 as provision for her marriage, which was less than the share otherwise attributable to her on partition. The departmental appeal failed, and the allowance of Rs. 10,000 in the computation was upheld.

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Issues: Whether, in computing the family properties for estate duty purposes, provision had to be made for the unmarried daughter's share on the partition of the Hindu undivided family.

Analysis: On the facts, the unmarried daughter was entitled to a 1/9th share under section 8(1) of the Mysore Hindu Law Womens Right Act 1933. That share worked out to Rs. 11,037. The appellate authority had allowed only Rs. 10,000 as provision for her marriage, which was less than the share otherwise attributable to her on partition.

Conclusion: The departmental appeal failed and was dismissed. The allowance of Rs. 10,000 in the computation was upheld.

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