COMMISSIONER OF GIFT TAX Vs. M R DORAISWAMY

JUDGEMENT

(1.) GIFT made by a father to his daughter at the time of the marriage of the daughter the gift being gold and diamond jewels was regarded as taxable gift by the Assessing Officer. The assessee's appeal against the Assessing Officer's order was set aside by the appellate authority and the Tribunal has upheld the order of the Appellate Assistant Commissioner. The Revenue being aggrieved by that order of the Tribunal, has caused this reference.

(2.) IT was the case of the assessee before the authority below that at the time of the partition of the properties of a joint family the daughter had not been given any share and that it was the duty of the joint family to meet the marriage and maintenance expenses of the daughter and that is what has been done. That the assessee was the karta of a joint family, that there was a partition therein, that the daughter had not been given any share at the partition have not been questioned by the Revenue. IT is undoubtedly an obligation of the Hindu joint family to provide for the maintenance of the female members as also for the reasonable expenses of their marriage. The expenses incurred here were for the purpose of marriage and it was an expense which the joint family was duty bound to incur. No element of gift was involved in meeting the expenses of the marriage and meeting the cost of jewellery, which was regarded as an essential part of the marriage.