1984 (7) TMI 168

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....hand Nawalkha, his son and the deceased, who was the wife of Shri Kamlachand Nawalkha. The Asstt. Controller added the 1/3rd share of the deceased under s. 7 of the ED Act. On behalf of the Accountable Person, it was urged that the deceased was not a corparcener and, therefore, s. 7(1) was not applicable in this case. The Appellate Controller reproduced s. 7(1) and observed that the deceased had an interest in the property inasmuch as, she was entitled to 1/3rd share on partition. This interest ceased on he death and a benefit to the extent of her share accrued or arose by censor of such interest. This was, therefore, property possessed by the lady of which under s. 14 of the Hindu Succession Act, she was the full owner. 3. The Accountab....

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....refore, not a coparcenary interest. Therefore, her case cannot fall under the latter part of s. 7(1). Sec. 39 specifically applies only to the coparcener's interest in the HUF property, because though s. 39(3) does not use the word 'coparcener', it has specifically reference to the share which would have been allotted to the deceased at a partition had it taken place immediately before his death which is what is referred to in s. 39(1). Besides, the heading of s. 39 is "valuation of i interest in coparcenary property ceasing on death". Sec. 39(1), therefore cannot apply to the case of a female. We may point out that the case of a Hindu widow stands entirely on a different footing, but that is not the case here. The ld. Author Nanawati on hi....