https://www.taxtmi.com/caselaws?id=37630 A watan land regranted on payment of occupancy price lost its impartible character because the statute extinguished all watan incidents and regranted the land as occupant property. The court reasoned that, since the property was already joint family property before regrant, the statutory change did not make it the holder's separate estate; it continued as ordinary ryotwari property in the hands of the holder and his family. The deceased therefore had only a 1/7th share, and estate duty could attach only to that share. The issue was answered in favour of the assessee and against the department. en-us Thu, 06 Apr 1978 00:00:00 +0530 Wed, 31 Mar 2010 10:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37630 A watan land regranted on payment of occupancy price lost its impartible character because the statute extinguished all watan incidents and regranted the land as occupant property. The court reasoned that, since the property was already joint family property before regrant, the statutory change did not make it the holder's separate estate; it continued as ordinary ryotwari property in the hands of the holder and his family. The deceased therefore had only a 1/7th share, and estate duty could attach only to that share. The issue was answered in favour of the assessee and against the department. Case-Laws Income Tax Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37630