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Issues: Whether, for the purpose of aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the share of the lineal descendants in the joint family property governed by Mitakshara law is includible in the principal value of the estate of the deceased.
Analysis: The earlier view relied upon by the accountable person was not treated as controlling in light of later judicial pronouncements. The Tribunal preferred the reasoning of the Patna, Gujarat and Andhra Pradesh High Courts, which held that the object of section 34(1)(c) is to remove disparity in the incidence of estate duty by requiring aggregation of the relevant joint family interest. Those decisions also declined to accept the challenge based on article 14 of the Constitution of India. On that basis, the Tribunal held that the interest of the lineal descendants in the joint family property was liable to be taken into account for determining the rate of estate duty.
Conclusion: The share of the lineal descendants was includible in the value of the estate for aggregation under section 34(1)(c), and the contention of the accountable person failed.
Final Conclusion: The department succeeded, and the deletion of the 2/9th share from the estate was reversed.
Ratio Decidendi: Under section 34(1)(c) of the Estate Duty Act, 1953, the interest of lineal descendants in Mitakshara joint family property is includible in the estate for rate purposes, and the provision is not invalid on the ground of inequality.
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