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Issues:
1. Interpretation of Estate Duty Act, 1953 regarding the ownership of joint Hindu family property after the death of a coparcener. 2. Determination of whether the property belonged solely to the deceased coparcener or was jointly held with his wife. Analysis: The case involved the interpretation of the Estate Duty Act, 1953 in the context of the ownership of joint Hindu family property following the death of a coparcener. Dewan Chand Katia, a coparcener in a joint Hindu family, claimed that the family consisted only of himself and his wife after his sons had separated. The Revenue accepted this claim for assessment purposes. However, upon Dewan Chand's death, the accountable person argued that half of the joint family property belonged to his wife, thereby excluding it from Dewan Chand's estate. The Assistant Controller of Estate Duty disagreed, considering Dewan Chand as the sole owner of the property and aggregating the entire amount in his estate. The Appellate Tribunal, however, disagreed with the Assistant Controller, holding that the property belonged jointly to Dewan Chand and his wife based on a partition deed from 1964. The Tribunal concluded that only the portion allotted to Dewan Chand and his wife should be considered in his estate, reversing the earlier decisions. The High Court, after hearing arguments from both sides, upheld the Tribunal's findings as a factual determination based on evidence. It also cited a precedent from the Gujarat High Court to support the view that the property was jointly owned by Dewan Chand and his wife. Ultimately, the High Court found no legal error in the Tribunal's decision and ruled in favor of the accountable person, holding that the property left after partition belonged to both Dewan Chand and his wife. The judgment highlighted the importance of factual findings and precedent in determining the ownership of joint family property under the Estate Duty Act, 1953.
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