COMMISSIONER OF GIFT TAX Vs. K B AVURUMANKUTTY

JUDGEMENT

(1.) The question referred to us at the instance of the Revenue was:

(2.) The Appellate Tribunal came to the conclusion that the said gift of car and jewellery came within the exception. However, we cannot restrain ourselves from quoting the finding of the Tribunal.

(3.) In the first place, there is nothing on record, and there is no basis to suggest that if the Car and the jewellery were not given, there would have been a talaq. It is to say the least, a baseless finding. Further the Tribunal has held that it is almost an involuntary payment under the compulsion and has therefore considered it to be within the mischief of the Gift Act. There also the Tribunal is entirely wrong. Obviously, there was no compulsion on the part of the father to give any car or jewellery to his daughter. Last but not the least, the Tribunal has held that the father was under a legal duty to preserve the marriage. We fail to see any such legal duty in the father. Muslim marriage is a contract between the man and the woman. There is absolutely no place for the bride's or bridegroom's father in this contract. On all the counts, the order of the Appellate Tribunal is wholly incorrect. The order is, therefore, set aside. We restore the order of the Commissioner of Income Tax (Appeals). The question under reference is answered in favour of the Revenue. No order as to the costs.