1998 (7) TMI 44

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.... C. J.---This is a reference made by the Income-tax Appellate Tribunal, Jabalpur, under section 64(1) of the Estate Duty Act, 1953, and the following question of law has been referred by the Tribunal for answer by this court : "Whether, the Tribunal was right in holding that on an interpretation of the terms of the adoption deed and the provisions of the Hindu law the deceased, Komal Chand, did....

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....was completed on August 30, 1968, when Komal Chand became a member of the joint family of his adoptive father, Nathu Ram, and Komal Chand's right could not be curtailed and, as such, he had a share in the family property and hence he was assessed only on 1/3rd at Rs. 1,15,876 and Komal Chand had equal right in the property from his adoptive father and adoptive mother, Smt. Maharani. The appella....

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....that no family property of the adoptive father, Nathu Ram, devolved on Komal Chand, and therefore no part of the property passed on to Komal Chand on December 10, 1975. The Tribunal accordingly deleted addition of Rs. 1,15,876. On the application made by the Revenue, the Tribunal has referred the aforesaid question of law for answer by this court. We have heard learned counsel for the parties a....

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....ion ; (iv) he or she has not completed the age of fifteen years, unless there is a custom or usage applicable to the parties which permits persons who have completed the age of fifteen years being taken in adoption. At the time of adoption, Komal Chand was aged 40 years which appears from annexure-D adoption deed wherein the age of Komal Chand is clearly mentioned as 40 years. Therefore, as per cl....