https://www.taxtmi.com/caselaws?id=39835 Section 7 read with section 39 of the Estate Duty Act, 1953 applies only where the deceased held a coparcenary interest in joint family property governed by Mitakshara law, so that the value of the benefit on cesser of that interest can be determined. The Hindu Succession Act, 1956 does not by itself abrogate custom or automatically convert all Jat families into Mitakshara coparcenaries; that status must be established on the facts of each case. On the facts found here, no such conversion was proved, so the estate duty assessment could not be treated as one under section 7 read with section 39. en-us Thu, 17 Jan 1974 00:00:00 +0530 Tue, 20 Apr 2010 15:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39835 Section 7 read with section 39 of the Estate Duty Act, 1953 applies only where the deceased held a coparcenary interest in joint family property governed by Mitakshara law, so that the value of the benefit on cesser of that interest can be determined. The Hindu Succession Act, 1956 does not by itself abrogate custom or automatically convert all Jat families into Mitakshara coparcenaries; that status must be established on the facts of each case. On the facts found here, no such conversion was proved, so the estate duty assessment could not be treated as one under section 7 read with section 39. Case-Laws Income Tax Thu, 17 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39835