https://www.taxtmi.com/caselaws?id=8772 Section 34(1)(c) of the Estate Duty Act, 1953 was analysed as a rate-making machinery provision that aggregated the interests of lineal descendants with a deceased coparcener's interest for estate-duty purposes. The provision was found to create a discriminatory classification between coparceners dying with and without lineal descendants, because the descendants' interests in joint family property did not themselves pass, or deem to pass, on death under the charging provision. Since a machinery provision cannot enlarge the scope of the charge or bring non-taxable property into the rate base, the classification lacked rational nexus with the object of the levy and was held violative of article 14. en-us Tue, 10 Oct 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8772 Section 34(1)(c) of the Estate Duty Act, 1953 was analysed as a rate-making machinery provision that aggregated the interests of lineal descendants with a deceased coparcener's interest for estate-duty purposes. The provision was found to create a discriminatory classification between coparceners dying with and without lineal descendants, because the descendants' interests in joint family property did not themselves pass, or deem to pass, on death under the charging provision. Since a machinery provision cannot enlarge the scope of the charge or bring non-taxable property into the rate base, the classification lacked rational nexus with the object of the levy and was held violative of article 14. Case-Laws Income Tax Tue, 10 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8772