SATHYAPREMAMANJUNATHAGOWDA Vs. CONTROLLER OF ESTATE DUTY KARNATAKA

JUDGEMENT

(1.) This appeal is by certificate granted by the division bench of the Karnataka High court under Section 64 (1 of the Estate Duty Act, 1953. The facts are very simple and lie in a narrow compass.

(2.) The appellant is the widow of Manjunatha Gowda. Manjunatha Gowda was a member of joint family consisting of Mallegowda, his father and other members of the Hindu Undivided Family. On 4/5/1965, on a partition amongst themselves, he got 4/5th share in the Hindu Undivided Family properties. On his demise, it is claimed that his unmarried daughter has l/5th share in it and his widow, the appellant also has a share in that property.

(3.) He died on 18/8/1971 and when estate duty was sought to be imposed, the appellant claimed exclusion of her share and that of her daughter in the property under Section 8 (l) (d) of the Hindu Law Women's Rights Act, 1933 (Mysore Act No. X of 1933, (for short, "the Act"). The Estate Duty Officer excluded her share from taxable estate. But, on appeal, it was reversed. On a reference, the High court held that the view taken by the tribunal is correct. Thus this appeal.