CONTROLLER OF ESTATE DUTY Vs. GINNI DEVI JAIN

JUDGEMENT

(1.) THE present reference is one under Section 64(1) of the Estate Duty Act, 1953 (hereinafter in short, "the Act" only). THE questions of law involved are as below :

(2.) THE foundational facts lie in a short compass. Smt. Ginni Devi Jain, the accountable person, is the wife of the late Bhagchand Jain, who expired on October 25, 1976. THE deceased was the sole surviving coparcener of a Hindu undivided family consisting of himself and his wife. THE couple had no issue. THEre were ancestral properties. Smt. Ginni Devi, basing her claim under Section 39(1) of the Act, claimed that only half of the share in the property has passed on his death, which can be subjected to duty under the Act, since keeping in view the notional partition immediately before the death of the deceased she was entitled to a half share in the property. THE claim, though rejected by the Assistant Controller and the Appellate Controller, was upheld by the Tribunal.

(3.) IN the result, questions Nos. 1 and 2 are answered in the negative and question No. 3 is answered in the affirmative and thereby all the questions are answered in favour of the Department. However, there shall be no order as to costs.