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Issues: Whether the property known as "Kesava Bagh" passed in its entirety on the death of the deceased, or only to the extent of one-half share on the footing that the widow and the son were co-owners and there was no valid surrender or self-effacement by the widow.
Analysis: The property was treated as joint family property inherited through the family line, and the Will was not probated. Section 213(1) of the Indian Succession Act was held to be procedural and not to destroy the underlying right, while the operation of intestate succession on the facts led to the widow taking only a limited estate which became enlarged under section 14(1) of the Hindu Succession Act, 1956. The record showed consistent conduct by the widow asserting rights in the property, including assessments, tenancy dealings, tax correspondence, mortgages, and sale deeds describing the property as devolving upon the widow and son. The department failed to establish the essential elements of a valid surrender or self-effacement, which must be proved by cogent evidence and must be total and bona fide.
Conclusion: Only one-half share in "Kesava Bagh" was includible in the dutiable estate, and the department's contention that the entire property passed on the deceased's death was rejected.
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