1978 (6) TMI 89

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....are the assessee before us. On 12th June, 1969 the widow of Veerappa Chettiar and the three daughters aforesaid had executed a release deed by which they realised their interests in the estate of Veerappa Chettiar as desired by him during his lifetime. The GTO took the view that having regard to the provisions of s. 8 of the Hindu Succession Act and the absence of any will by Veerappa Chettiar, the release would amount to gift made by the three daughters in favour of their brothers. On appeal the AAC upheld the view of the GTO that there was a gift made by the daughters in favour of the brothers. He, however, directed that proportionate parts of the estate duty payable of Rs. 1,40,093 on the estate of Veerappa Chettiar in respect of the est....

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....sion to the daughters in lieu of the property they may get for their share and that further during his lifetime Veereppa Chettiar had desired that the properties left by him should go to his sons. The averment that the three daughters had obtained from Veerappa Chettiar the shares due to them even during the lifetime of Veerappa Chettiar is made in the document more than once. The argument of the learned departmental representative that Veerappa Chettiar was the Karta of the HUF and therefore he has only discharged his obligation to provide `Seermurai' etc., to the daughters is not borne out by the materials on record. If there was a joint family as contended there would have been a cessor of interest on the death of Veerappa Chettiar and t....