Marriage expenses of unmarried daughters may be deductible against ancestral property where the liability is recognised under Hindu law.

The liability of joint family property for the marriage expenses of unmarried daughters was treated as deductible where the deceased died owning ancestral or coparcenary property. Applying Hindu law principles, the Hindu Adoptions and Maintenance Act, 1956, and the estate duty scheme, the text distinguishes authorities dealing with self-acquired property or uncrystallised maintenance claims, and follows the view that an unmarried daughter's independent right against ancestral property for marriage expenses survives. On the facts, the amount claimed was considered reasonable, so the provision was deductible from the estate value to that extent.

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Issues: Whether the provision made for the marriage expenses of three unmarried daughters could be deducted from the principal value of the estate as a debt or encumbrance chargeable against the ancestral or coparcenary property of the deceased.

Analysis: The liability of joint family property for the marriage expenses of unmarried daughters was examined with reference to Hindu law principles, the Hindu Adoptions and Maintenance Act, 1956, and the estate duty scheme. The authorities relied on by the revenue concerned either self-acquired property or maintenance claims not crystallised into a charge on property, and were held distinguishable. The later Madras High Court view recognised that the independent right of unmarried daughters against ancestral property for marriage expenses survives and that such liability is deductible where the deceased died possessed of ancestral or coparcenary property. On the facts, the amount claimed was found to be reasonable.

Conclusion: The provision for marriage expenses of the unmarried daughters was deductible from the value of the ancestral or coparcenary property, and the assessee succeeded to that extent.

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