1985 (9) TMI 100

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....ances of Rs. 40,000 claimed by the Accountable Person on account of marriage expenses of daughters of the deceased. This claim was sought to be justified on the basis of the decision of this Tribunal, Hyderabad Bench "B" in E.D.A No. 3/Hyd/1970-71. The Appellate Controller has distinguished that decision on the ground that in the case the deceased had not earmarked any amount for the purpose of ma....

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....extent of marriage expenses could not be disposed of by the deceased and so did not pass on death. The aforesaid decision of the Tribunal, Hyderabad Bench, was also relied upon. 3. The ld. departmental representative argued that there was no such provision under s. 33(1)(K) or s. 44 of the ED Act. He also argued that this liability for maintenance was the same as under the IPC and there was no ....

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....ld not be accepted because no such charge has been created. 4. We find that the provisions of Hindu Adoption and Maintenance Act relied upon by the ld. counsel for the Accountable Person are quite clear and there is no doubt that the deceased has responsibility regarding the marriage expenses of the daughters, The question then in whether he was free to dispose of the property and in this conne....