VIJAY KUMAR KEDIA Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) ONE Babu Lal Kedia died intestate on May 4, 1963. Vijai Kumar Kedia, one of tbe grandsons of the deceased, filed the necessary estate duty return. The relationship between the accountable person and the deceased would be evident from the following pedigree : <FRM>JUDGEMENT_302_ITR104_1976Html1.htm</FRM>

(2.) THE Assistant Controller of Estate Duty, Kanpur, held that according to the Hindu law the deceased could not form a joint Hindu family with his daughter-in-law and the three grandsons. As there did not exist any joint Hindu family, any declaration made by the deceased than he as throwing his assets and properties into the family hotchpotch was of no consequence. THE assets alleged to have been thrown by the deceased in the family hotchpotch continued to belong to him in his individual capacity and computed the value of the asset left by the deceased as Rs. 7,09,824.

(3.) SHALL be accountable for thewhole of the estate duty on the properth passing on the death but SHALL not be liable for any duty in excess of the assets of the deceased which he actually received or which, but for his own neglect or default, he might have received :