https://www.taxtmi.com/caselaws?id=36572 A widow's maintenance allowance payable from jagir compensation under section 27 of the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952, read with rule 37D, was treated as a personal statutory entitlement determined by the Jagir Commissioner after inquiry and objections. The allowance was payable in the widow's own right, not by succession or inheritance from the deceased jagirdar, and therefore did not amount to property passing on death under section 5 of the Estate Duty Act, 1953. The commuted value of the maintenance allowance was held not includible in the deceased's dutiable estate. en-us Wed, 26 Mar 1980 00:00:00 +0530 Tue, 23 Mar 2010 12:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36572 A widow's maintenance allowance payable from jagir compensation under section 27 of the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952, read with rule 37D, was treated as a personal statutory entitlement determined by the Jagir Commissioner after inquiry and objections. The allowance was payable in the widow's own right, not by succession or inheritance from the deceased jagirdar, and therefore did not amount to property passing on death under section 5 of the Estate Duty Act, 1953. The commuted value of the maintenance allowance was held not includible in the deceased's dutiable estate. Case-Laws Income Tax Wed, 26 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36572