1986 (2) TMI 11

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....s a partition in November, 1959, between one Ponnuswamy and his son, Thiagarajan. When Ponnuswamy died in February, 1973, he left behind his widow, four daughters and a separated son, Thiagarajan. In proceedings before the Assistant Controller of Estate Duty, the accountable person, i.e., the widow of Ponnuswamy, contended that under section 7(1) of the Estate Duty Act, 1953, the only interest tha....

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....tion which has been referred, which reads as follows: " Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the cesser of interest under section 7(1) of the Estate Duty Act, 1953, would extend to the entire joint family property and not to a half share thereof ? " Mr. Ramachandran, appearing on behalf of the accountable person, has contended tha....

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....arried daughter nor the wife had during the lifetime of Ponnuswamy any right to demand a partition. It would be only on Ponnuswamy's death that the entire estate would devolve on his heirs including the widow. There being only a sole coparcener in the coparcenary, no partition was ever possible during the lifetime of Ponnuswamy and, therefore, the entire interest of Ponnuswamy would pass on his de....

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....r sons that may be born or adopted subsequently. In that case, the family of the deceased consisted of himself, his wife and daughter. The deceased had received certain properties on the partition of a bigger Hindu undivided family. On the death of the deceased, it was held that the deceased was the absolute and exclusive owner of the property and the entire property passed on his death. In view o....