1974 (3) TMI 6

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....achcha Katra, Shahjahanpur. This was occupied by Lala Damodar Das for residential purposes. Lala Damodar Das died on April 15, 1967. The Assistant CED valued the house at Rs. 58,500. He added a half share (Rs. 29,250) in this house belonging to the son under s. 34(1)(c) of the E.D. Act for rate purposes. On appeal, the Zonal Appellate Controller deleted this inclusion on the ground that the res....

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....he department, the Tribunal has referred the following question of law for the opinion of this court, under s. 64(1) of the Act : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the value of the residential house exclusively used by Shri Damodar Das, deceased, member of the Hindu undivided family was not includible for rate purpose....

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....ousand, and the full principal value thereof, in any other case." Under this provision residential house is exempt from payment of estate duty ; but this exemption is available provided the house belonged to the deceased and it passed on his death. In the case of a residential house belonging to the HUF ; it is the share of the deceased which alone passes on his death. In the present case, the ....

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....ng the rate of estate duty. As already seen only a half share in the residential house under cl. (n) was exempt. Clause (c) of s. 34(1) specifically provides that the interest in the joint family property of all the lineal descendants of a deceased member, in the case of a joint family property, is to be aggregated. Since only a half share in the residential house was exempt under cl. (a), cl. ....