1989 (3) TMI 113

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....SOHANI, ACTG. C. J.-By this reference under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the share fal....

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....e rate of estate duty payable by the accountable person. On appeal, the Appellate Controller upheld the contention urged on behalf of the accountable person that the widow of Jayantilal, the pre-deceased son of Jaisukhlal, was not a lineal descendant of Jaisukhlal and, therefore, her interest in the coparcenary property should be excluded for the purpose of aggregation. Aggrieved by the order pass....

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....ily property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliyasantana law, also the interests in the joint family property of all the lineal descendants of the deceased member: shall be aggregated so as to form one estate and estate duty shall be levied thereon at the rate or rates applicable in respect of the principal value thereof." From a perusal of the aforesaid pro....

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....n allotted to him had there been a partition immediately before his death. Now, if immediately before the death of Jaisukhlal, a partition had taken place between him and his sons, the widow of his predeceased son would have been entitled to a share by virtue of the provisions of the Hindu Succession Act, 1956. That share cannot be held to be the interest of a lineal descendant of the deceased. In....