TaxTMI 
TaxTMI 
1989 (3) TMI 181
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....hen the value of the amount assessed to gift-tax of Rs. 28,520 in the asst. yr. 1981-82 was taken for purposes of aggregation. 3. According to the appellant, during the previous year relevant to the asst. yr. 1981-82 she celebrated the marriage of her daughter Girija on 27th Oct., 1980 and presented 320 grams of her jewellery. The 5th GTO, Vellore, issued a notice under s. 16 of the GT Act on 23rd Jan., 1985. The appellant filed a return of gift on 16th Feb., 1985 showing "Nil" gift. The GTO did not agree with her contention regarding exemption from gift-tax. Accordingly, he passed an order on 29th Dec., 1985 estimating the total value of the gift at Rs. 43,520 and the value of the taxable gift at Rs. 28,520 resulting in a gift tax demand of Rs. 3,028. The order of the GTO was confirmed by the AAC. 4. The fact that the assessee-appellant has given 320 grams of her jewellery at the time of the marriage of her daughter Girija is not in dispute. The point for consideration is whether the presentation of 320 grams of jewellery will fall to be excluded from the purview of the GT Act. 5. It is argued on behalf of the assessee that the demand for payment of gift-tax on the ground....
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....te or illegitimate children and his or her aged or infirm parents. (2) A legitimate or illegitimate child may claim maintenance from his or her father or mother so long as the child is a minor. (3) The obligation of a person to maintain his or her aged or infirm parent or a daughter who is unmarried extends in so far as the parent or the unmarried daughter, as the case may be, is unable to maintain himself or herself out of his or her own earnings or other property." There is no evidence to show that the daughter was in a position to support herself. We are unable to agree that the parents' right to maintain a daughter ceases on her obtaining majority. In our opinion, sub-s. (3) enlarges the duty of maintenance in the case of an unmarried daughter to a period beyond the period of minority applicable to all children which is envisaged by sub-s. (2). 10. We find an illuminating discussion on this aspect in the decision of the Punjab and Haryana High Court in the case of Wali Ram Waryam Singh vs. Smt. Mukhtiar Kaur AIR 1969 P&H 285. It has been observed by the Court at pages 286 and 287 as under: "After hearing the learned counsel for the parties, we are of the view tha....
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....ught to be cancelled was about 20 years of age and capable of earning his livelihood and a presumption, therefore, was raised that he was capable of maintaining himself. In Saraswathi's case AIR 1961 Ker 297, the word 'child' as used in s. 488 of Criminal Procedure Code was held to refer only to a minor. It was a case where maintenance was claimed by a lady of 22 years of age, well educated and healthy, and a presumption was raised, in such circumstances that she was capable of maintaining herself. The facts in U Ba Thaung's case AIR 1932 Rang 94 are that an application had been made by the father to have the order of maintenance set aside on the ground that the child has become major and was able to maintain herself. No final decision was given and the Magistrate, who had refused to entertain such an application, was directed that if he was satisfied that the daughter of the petitioner was of age and able to maintain herself the order for the payment of arrears could be cancelled. In the instant case there is a finding of fact by the District Judge that the plaintiff was unable to maintain herself and a small amount of Rs. 20 per mensem has been allowed as a maintenance. The langu....
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....es provision for food, clothing, residence, education of the children and medical attendance and treatment [s. (3)(b)(i)]; and in case of an unmarried daughter, also the reasonable expenses of and incident to her marriage [s. 3 (b) (ii)] (ss. 11)". There is a foot-note (No. 115) appearing in the commentary on Hindu Law by Raghavachary (7th Edition, Vol. 2) at page 1210, which reads as under: "(115.) Chandra Kishor vs. Nanak Chand 1975 Delhi 175. See also Devchand C. Shah vs. Commr. of Expenditure-tax (1970) 78 ITR 534 (Both the undivided family on the one hand and the parent of the bride on the other are under a legal obligation to meet the legitimate expenses of the marriage of the daughter.") Therefore, it is clear that merely because the assessee is an individual and the mother, she is not absolved of the right of maintenance of her daughter and meeting the legitimate expenses of the marriage of her daughter. The existence of the HUF is not a sine qua non for imposing on the assessee the legal obligation to incur legitimate marriage expenses of the child. In s. 3 (b)(ii) of the Hindu Adoptions and Maintenance Act, the maintenance in the case of an unmarried daughter inc....