Widow's coparcenary interest in joint family property remains chargeable to estate duty on death; notional partition governs valuation.

A widow who succeeded to her husband's interest in joint Hindu family property under the Hindu Women's Rights to Property Act, 1937 was treated as holding a coparcenary interest for estate duty purposes. When the Hindu Succession Act, 1956 came into force, that interest became her absolute property by operation of Section 14. On her intestate death, the interest was still capable of passing as property and was includible in the chargeable estate under the Estate Duty Act, 1953, with valuation based on the share that would be allotted on a notional partition immediately before death.

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Issues: Whether, after the coming into force of the Hindu Succession Act, 1956, the deceased widow's interest in the Hindu undivided family property could still be treated as coparcenary interest passing on her death and included in the chargeable estate under the Estate Duty Act, 1953.

Analysis: A widow who succeeds to her husband's interest in joint family property under the Hindu Women's Rights to Property Act, 1937 is treated as having a coparcenary interest for estate duty purposes. Where such interest subsists on the commencement of the Hindu Succession Act, 1956, the widow becomes the absolute owner of that estate by operation of Section 14 of that Act. On her death intestate, the interest is capable of passing as property and is to be valued and brought to duty under the scheme of Sections 5, 6, 7 and 39 of the Estate Duty Act, 1953. The valuation is to be made on the basis of the share that would have been allotted on a notional partition immediately before death.

Conclusion: The deceased had a includible coparcenary interest in the Hindu undivided family property, and that interest passed on her death for estate duty purposes; the Appellate Controller was wrong to exclude it.

Final Conclusion: The revenue's challenge succeeded, and the assessment made by the Assistant Controller was restored.

Ratio Decidendi: A widow who, by operation of law, becomes the absolute owner of her husband's interest in joint family property is liable to estate duty on that interest on her death, and the value is determined on a notional partition basis under the Estate Duty Act, 1953.

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