Hindu widow's partition share enlarged into absolute estate and included in dutiable estate on death.

A widow who takes property in partition under a pre-existing Mitakshara Hindu law right acquires a limited Hindu woman's or widow's estate, not a gratuitous or contractual grant. When section 14(1) of the Hindu Succession Act, 1956 comes into force, that limited estate is enlarged into an absolute estate. On that basis, section 24(1) of the Estate Duty Act, 1953 does not exclude the property, because the case concerns succession to a pre-existing legal share rather than a determinable life interest created by disposition. The full value of the properties therefore formed part of the dutiable estate on death.

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Issues: Whether the full value of the properties allotted to the widow under the partition deed could be included in her dutiable estate on her death.

Analysis: The widow took her share in the partition by virtue of her pre-existing right under Mitakshara Hindu law, and the allotment was not a mere contractual or gratuitous grant. The interest so taken was a Hindu woman's estate or Hindu widow's estate, i.e. a limited estate recognised by Hindu law. On the coming into force of section 14(1) of the Hindu Succession Act, 1956, that limited estate stood enlarged into an absolute estate. The argument based on section 24(1) of the Estate Duty Act, 1953, could not succeed because the case was one of succession to a pre-existing legal share and not a disposition creating a merely determinable life interest within the proviso.

Conclusion: The question was answered in the affirmative. The full value of the C schedule properties was rightly included in the dutiable estate of the deceased, and the answer is against the accountable persons and in favour of the Revenue.

Ratio Decidendi: Where a widow takes property in partition in exercise of a pre-existing Hindu law right and the interest is a limited estate, section 14(1) of the Hindu Succession Act, 1956 enlarges it into an absolute estate on the Act coming into force; the property therefore forms part of her estate on death.

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