K N SITA Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THE question of law referred to us at the instance of the Revenue under the Estate Duty Act, in respect of the estate of the late P.S.K. Moorthy, who died on August 7, 1976, leaving behind him his widow Smt. K.N. Sita, and an unmarried daughter Miss Saroja, is "whether the Tribunal was right in law in confirming the rejection of the applicant's claim for deduction of a sum of Rs. 1,00,000 being the charge of the maintenance of wife and daughters and the provision for marriage expenses of the unmarried daughters in computing the value of estate for the purpose of the estate duty ?"

(2.) THE Assistant Controller of Estate Duty (I) had rejected this claim by the accountable person on the ground that the same has not been provided for under the Estate Duty Act, That rejection was confirmed by the Appellate Controller of Estate Duty, who during the course of his order referred to the Hindu Succession Act, and the decision of the Andhra Pradesh High Court in the case of CED v. Smt. P. Leelavathamma [1978] 112 ITR 739. It was held by the Appellate Controller that the wife and the daughter can have such a right only after initiating proper proceedings, and obtaining a decree and the claim for maintenance is not a charge or encumbrance on the assets of the deceased. THE Tribunal upheld the view of the Assistant and Appellate Controller. THE Tribunal has considered the authorities on which the assessee has relied before us. THE Tribunal referred to the decision of this court in the case of Karuppana Gounder v. Chinna Nachammal, , wherein it was held that the unmarried daughter is not entitled to any separate claim for marriage expenses as she has received her share in the family property.