https://www.taxtmi.com/caselaws?id=25644 Estate duty under section 5 of the Estate Duty Act, 1953 applies only to property that passes on death. The proviso to section 6 of the Hindu Succession Act, 1956, which deems a notional partition for a Mitakshara coparcenary, operates only where a subsisting coparcenary exists. On the facts, the original coparcenary had already been disrupted by partition between the brothers, and the deceased remained the only male coparcener in his branch. As no coparcenary can subsist with a single coparcener, the notional partition fiction could not be invoked. The deceased's share was therefore not reduced to one-fourth, and his half share was treated as passing on death. en-us Wed, 24 Sep 1986 00:00:00 +0530 Sat, 30 Jan 2010 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25644 Estate duty under section 5 of the Estate Duty Act, 1953 applies only to property that passes on death. The proviso to section 6 of the Hindu Succession Act, 1956, which deems a notional partition for a Mitakshara coparcenary, operates only where a subsisting coparcenary exists. On the facts, the original coparcenary had already been disrupted by partition between the brothers, and the deceased remained the only male coparcener in his branch. As no coparcenary can subsist with a single coparcener, the notional partition fiction could not be invoked. The deceased's share was therefore not reduced to one-fourth, and his half share was treated as passing on death. Case-Laws Income Tax Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25644