https://www.taxtmi.com/caselaws?id=276143 Section 5 of the Estate Duty Act charges duty on property that passes on death, and the death of a sthanamdar attracts duty on the entire sthanam property rather than only a notional per capita share. The notional partition under section 7(3) of the Hindu Succession Act is a limited legal fiction used only to regulate distribution among persons entitled, and it does not alter the property deemed to pass for estate duty purposes. The fiction cannot be extended to reduce the charging base where the statute treats the whole sthanam property as devolving on death. en-us Tue, 29 Nov 1966 00:00:00 +0530 Wed, 31 Oct 2018 13:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276143 Section 5 of the Estate Duty Act charges duty on property that passes on death, and the death of a sthanamdar attracts duty on the entire sthanam property rather than only a notional per capita share. The notional partition under section 7(3) of the Hindu Succession Act is a limited legal fiction used only to regulate distribution among persons entitled, and it does not alter the property deemed to pass for estate duty purposes. The fiction cannot be extended to reduce the charging base where the statute treats the whole sthanam property as devolving on death. Case-Laws Income Tax Tue, 29 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276143