Accrued wife's share on Hindu family partition excluded from estate value despite no separate allotment.

Under the Northern School of Hindu Law, as applied with the Hindu Succession Act, a wife's right to a share in partitioned family property accrues when partition occurs, even if no separate allotment is made to her. On the facts described, the deceased's later position as sole coparcener of the smaller HUF did not extinguish that accrued right. Mere inaction by the wife did not amount to acquiescence or relinquishment, and limitation was not accepted on the facts found. The wife's accrued 1/5th share in the movable property was therefore excluded from the principal value of the estate, leaving estate duty chargeable only on the remaining 4/5th.

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Issues: Whether, on the death of the deceased, the entire movable property standing in his name after partition was includible in the principal value of the estate, or whether the wife's share had to be excluded because she had an accrued right to a share in the partitioned property.

Analysis: The movable properties had been partitioned between the deceased and his three sons, but no share was allotted to the wife. The legal position applied was that, under the Northern School of Hindu Law and the effect of the Hindu Succession Act, the wife's right to a share accrues when partition takes place, even if no share is separately allotted to her at that time. The fact that the deceased was thereafter the sole coparcener of the smaller HUF did not extinguish that right. The Court also applied the principle that mere inaction by the wife does not amount to acquiescence or relinquishment, and a plea of lapse of limitation could not be accepted on the facts as found. The Gujarat decision relied on by the assessee was distinguished on its facts, while the Madhya Pradesh Full Bench view that the wife's accrued share must be excluded from the deceased's estate was followed.

Conclusion: The wife was held entitled to 1/5th share in the movable property, and that share was not includible in the principal value of the deceased's estate. Estate duty was therefore chargeable only on the remaining 4/5th of the movable property.

Final Conclusion: The department's appeal failed and the assessee obtained partial relief because the wife's share in the movable assets was excluded from the estate-duty computation.

Ratio Decidendi: Where, upon partition of Hindu family property, a wife has an accrued right to a share though no allotment is made to her, that share does not pass on the husband's death and must be excluded from the principal value of his estate; mere non-assertion of the right does not, by itself, amount to acquiescence or relinquishment.

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