RAMRATAN Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THIS is a case stated by the Wealth-tax Appellate Tribunal under Section 64(1) of the E.D. Act, 1953, referring for the opinion of the High Court, the following question of law :

(2.) THE reference earlier came up for hearing before a Division Bench of this court which directed it to be placed before a Full Bench.

(3.) IN CED v. Rani Baku [1983] 142 ITR 843 (MP) [FB], which was recently decided by us, the facts were that there was a partition between the deceased and his three sons and a grandson of a pre-deceased son. IN that partition the deceased's wife was not allotted any share. The partition took place after the Hindu Succession Act, 1956. It was held by us that although no share was allotted to the wife, in view of the change brought about by Section 14 of the Hindu Succession Act, 1/6th share, to which the wife was entitled, became her absolute property and that on the death of the deceased, this 1/6th share did not pass and the estate duty was leviable only on 5/6ths share belonging to the deceased. IN the instant case, as the deceased had no son and as the partition was between the deceased and his nephew and nephew's mother, the wife of the deceased could not get any share. The entire property received on partition vested in the deceased solely and so the entire property passed on his death.