1986 (10) TMI 87

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....ue has preferred this appeal. 2. The learned departmental representative submitted that there was no obligation on the assessee to make a gift to her daughter on the occasion of the marriage as it was the duty of the father to get his daughter married. The gift is not out of joint family funds. Hence the AAC was not justified in holding that no chargeable gift was involved. The learned counsel for the assessee submitted that there was a custom in Kamma community of the assessee to gift land at the time of daughter's marriage. This is stated in the gift deed. Possession of land was also given at the time of marriage. Under section 20 of the Hindu Adoptions and Maintenance Act, 1956, there was a duty cast on the mother also to maintain her d....

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....e revenue that there is no obligation on the assessee to make any gift. The obligation cast by section 20 to maintain the children is both on the father as well as on the mother. In Mulla's Principles of Hindu Law, Fifteenth edn., at p. 1123 it is stated that a female Hindu as well is now under a legal obligation to maintain legitimate or illegitimate children. In Sampath Iyengar's Three New Taxes, Sixth edn., Vol. 2 at p. 218 it is stated that children are dependent not only on their father but on both the parents. In GTO v. Smt. Baratam Hymavathi [1985] 22 Taxman 32 Hyderabad Bench 'A' of the Tribunal held that the obligation cast by section 20 to maintain the children is both on the father as well as mother. 5. The ratio laid down in th....