Married woman's domicile follows husband under succession law, and a Bahrain settlement intention was insufficient to change it

A married woman could not claim a separate domicile of choice in Bahrain where the Indian Succession Act, 1925 makes a woman's domicile on marriage follow that of her husband, subject only to limited statutory exceptions. The scheme of the Act also distinguishes succession to immovable property in India from movable property governed by the deceased's domicile at death. A letter expressing an intention to settle permanently in Bahrain was insufficient to displace the statutory rule, and authorities on domicile by choice were distinguished because they did not involve the same marital position. The revenue's objection succeeded and the deletion of the addition was reversed.

---

---

Issues: Whether a married woman could acquire a domicile by choice in Bahrain so as to exclude the application of the domicile of her husband under the Indian Succession Act, 1925, and thereby affect liability to estate duty on the deceased's property.

Analysis: The relevant scheme of the Indian Succession Act, 1925 distinguishes between succession to immovable property in India and succession to movable property according to the deceased's domicile at death. It also recognises the acquisition of a new domicile by fixed habitation, but expressly provides that a woman's domicile on marriage follows that of her husband, subject only to the stated statutory exceptions. The deceased's letter expressing a desire to settle permanently in Bahrain was not enough to override the clear statutory rule governing a married woman's domicile. The authorities relied upon for domicile by choice were distinguished on the basis that they did not involve the same marital position and statutory bar.

Conclusion: The deceased could not be treated as having acquired a separate domicile of choice in Bahrain contrary to sections 15 and 16 of the Indian Succession Act, 1925. The revenue's objection succeeded and the deletion of the addition was reversed.

---