https://www.taxtmi.com/caselaws?id=27496 A Hindu who becomes a sanyasi is treated as civilly dead and severed from the natural family, so the personal obligation to maintain his mother does not continue. The note states that the Hindu Adoptions and Maintenance Act, 1956 does not preserve that obligation after renunciation. A post-renunciation settlement in favour of the mother, made without consideration in money or money's worth, was therefore not a discharge of a subsisting maintenance liability. It was treated as a gift and, having been made within two years of death, fell within section 9 of the Estate Duty Act, 1953. en-us Tue, 26 Jul 1983 00:00:00 +0530 Sat, 13 Feb 2010 12:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27496 A Hindu who becomes a sanyasi is treated as civilly dead and severed from the natural family, so the personal obligation to maintain his mother does not continue. The note states that the Hindu Adoptions and Maintenance Act, 1956 does not preserve that obligation after renunciation. A post-renunciation settlement in favour of the mother, made without consideration in money or money's worth, was therefore not a discharge of a subsisting maintenance liability. It was treated as a gift and, having been made within two years of death, fell within section 9 of the Estate Duty Act, 1953. Case-Laws Income Tax Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27496