https://www.taxtmi.com/caselaws?id=36072 Section 34(1)(c) of the Estate Duty Act, 1953 was examined for constitutional validity in relation to aggregation of lineal descendants' shares in joint family property for rate purposes. The Court held that the charging provision must be read with the Act as a whole, and that aggregation under this section does not tax the descendants' property itself but only affects the rate of estate duty on property passing on death. It also held that lineal descendants form a distinct class because they acquire an interest by birth in coparcenary property, and that the classification had a rational basis linked to parity between Mitakshara and Dayabhaga families. No violation of Article 14 was found. en-us Fri, 25 Jul 1980 00:00:00 +0530 Fri, 19 Mar 2010 11:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36072 Section 34(1)(c) of the Estate Duty Act, 1953 was examined for constitutional validity in relation to aggregation of lineal descendants' shares in joint family property for rate purposes. The Court held that the charging provision must be read with the Act as a whole, and that aggregation under this section does not tax the descendants' property itself but only affects the rate of estate duty on property passing on death. It also held that lineal descendants form a distinct class because they acquire an interest by birth in coparcenary property, and that the classification had a rational basis linked to parity between Mitakshara and Dayabhaga families. No violation of Article 14 was found. Case-Laws Income Tax Fri, 25 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36072