R RADHAKRISHNA REDDIAR Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) A Mitakshara Hindu by name Rajagopala Reddiar of erstwhile Travancore died on 15th May 1950 leaving his widow Nagammal two sons and two daughters. On 16th December 1953, the properties left by Rajagopala Reddiar were partitioned by the widow and her children into four schedules, the two sons taking absolutely schedules A and B respectively and the widow taking schedule C with the restriction that, on her death, the properties would revert to the sons and the daughters, the sons taking equal shares and the daughters taking shares equal to half that of the sons. The widow was also given a right to reside in one of the houses called Rajagopala Mandiram during her life. And the daughters were given the properties in Schedule Equally and absolutely out of love and affection for them.

(2.) Nagammal died on 1st May 1959; and the question for us to consider is as to what was the estate left by Nagammal. On this question, the Assistant Controller of Estate Duty held in a Particular manner, the Appellate Controller of Estate Duty varied it and the Income Tax Appellate Tribunal varied it still further. (These variations and decisions are not material for the reference before us.) Subsequently, the Assistant Controller of Estate Duty filed a petition before the Appellate Tribunal to review its order; and the Appellate Tribunal reviewed the order and held that the estate left by Nagammal was the absolute and whole estate in the properties in schedule C. Thereafter, at the instance of the accountable persons, the following question has been referred to this Court;

(3.) If the case arose in British India where the Hindu Women's Rights to Property Act was in force, the widow would have been entitled under S.3(3) of the Act to claim partition of her husband's share as a male owner in the non agricultural properties left by him. And the right she would have obtained in the properties so obtained on partition would have been a Hindu Woman's Estate or a Widow's Estate as contemplated by the Hindu Mitakshara law. Then, on the coming into force of the Hindu Succession Act in 1956, under S.14(1) thereof, the limited Woman's Estate which she would have obtained on partition would have been enlarged into an absolute and full estate. We may also add that, in this respect, there was no substantial difference in principle between a Woman's Estate acquired by inheritance and one acquired by partition (vide Smt. Kamla Devi v. Bachulal Gupta, AIR 1957 SC 434 ). The question we have to consider in this case is whether the position was the same or different in the erstwhile Travancore State.