CONTROLLER OF ESTATE DUTY Vs. VIJAYENDRA REDDY S

JUDGEMENT

(1.) AT the instance of the Revenue the following question is referred by the Tribunal for the opinion of this Court.

(2.) THE facts in brief arc as follows:

(3.) THEREFORE before arriving at the share of the deceased co-parcener in the joint family by notional partition, the liability towards marriage expenses of unmarried daughters is to be deducted and then the share of the deceased co-parcener is to be arrived at. The Tribunal has set apart Rs. 75,000/- towards marriage expenses of the unmarried daughter of the deceased while determining his share in the joint femily property by notional partition. The procedure adopted by the Tribunal is in accordance with the principles laid down under die Hindu Law. THEREFORE we do not see any infirmity in the order of the Tribunal.