SARABHAI TRIBHOVANDAS Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) AT the instance of the accountable person, a question of law has been referred for our opinion by the Tribunal, Ahmedabad Bench "A", under S. 64(1) of the ED Act, 1953. The question reads as under :

(2.) THE relevant facts leading to this reference may now be stated. Deceased, Smt. Kevalbai Tribhovandas Shah, was the widow of Tribhovandas Chhaganlal Shah, who died in 1940. Their only son, Dalsukhbhai, died in 1945. Dalsukhbhai had a son called Ajitkumar who survived Dalsukhbhai but thereafter died on 15th June, 1953. The said Ajitkumar had a son called Kiritkumar who was the only living coparcener at the time of death of the deceased. Smt. Kevalbai died on 8th Feb., 1969. At the time of her death, the HUF consisted of the deceased and her great grandson, Kiritkumar, and Kiritkumar's mother, Bhanumati. The said Tribhovandas, the late husband of the deceased, was having joint family properties in his hands when he died in 1940.

(3.) BEING aggrieved by the above inclusion of one half share in the dutiable estate, the accountable person preferred an appeal before the Appellate CED, Western Zone, Bombay. The appellate authority by its order dt. 11th Oct., 1972, partially allowed the appeal rejecting the main contention of the appellant that one half share in the joint family did not pass on the death of the deceased under any of the provisions of the ED Act, 1953.