https://www.taxtmi.com/caselaws?id=302285 Section 14(1) of the Hindu Succession Act has wide scope and enlarges a Hindu female's pre-existing property rights into full ownership, including property acquired and later allotted on partition. Section 14(2) is a narrow exception and applies only where property is acquired for the first time under an instrument, decree, order or award that itself creates a restricted estate. A Hindu widow who already had a share and right to partition under the Hindu Women's Right to Property Act, 1937, and later received specific allotment by award and decree, was not taking a fresh restricted grant. Her limited estate therefore became absolute ownership, and Section 14(2) did not apply. en-us Tue, 26 Aug 1969 00:00:00 +0530 Fri, 13 May 2022 16:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302285 Section 14(1) of the Hindu Succession Act has wide scope and enlarges a Hindu female's pre-existing property rights into full ownership, including property acquired and later allotted on partition. Section 14(2) is a narrow exception and applies only where property is acquired for the first time under an instrument, decree, order or award that itself creates a restricted estate. A Hindu widow who already had a share and right to partition under the Hindu Women's Right to Property Act, 1937, and later received specific allotment by award and decree, was not taking a fresh restricted grant. Her limited estate therefore became absolute ownership, and Section 14(2) did not apply. Case-Laws Indian Laws Tue, 26 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302285