Co-parcenary succession: sole surviving coparcener's entire joint property passes to heirs for estate duty assessment. If the deceased was the sole surviving coparcener of a Hindu Undivided Family, his entire interest in the joint family or co-parcenary property passes to his heirs by succession and is included for estate duty assessment; the existence of a widow of a predeceased brother does not affect this outcome where she had no son and had not adopted one.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Co-parcenary succession: sole surviving coparcener's entire joint property passes to heirs for estate duty assessment.
If the deceased was the sole surviving coparcener of a Hindu Undivided Family, his entire interest in the joint family or co-parcenary property passes to his heirs by succession and is included for estate duty assessment; the existence of a widow of a predeceased brother does not affect this outcome where she had no son and had not adopted one.
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