9911796707
|
Home
Issues:
Interpretation of section 7(1) of the Estate Duty Act, 1953 regarding the cesser of interest in joint family property upon the death of a coparcener. Analysis: The case involved a partition in 1959 between Ponnuswamy and his son, Thiagarajan. Upon Ponnuswamy's death in 1973, the widow and daughters claimed a share in the joint family property under section 7(1) of the Estate Duty Act, 1953. The accountable person, Ponnuswamy's widow, argued that she was entitled to half the property as a member of the Hindu undivided family. However, the authorities rejected this claim, stating that since Ponnuswamy was the sole surviving coparcener, the wife had no independent right to partition, and the entire property received by Ponnuswamy would cease on his death. The accountable person's counsel contended that the widow had a right of maintenance in the joint family property and should be allotted half the share. The court rejected this argument, emphasizing that at the time of partition, the wife had no right to claim a share as there was only one coparcener, Ponnuswamy. The court cited legal precedents to support the position that in the absence of multiple coparceners, the sole coparcener owns the entire property, and upon his death, the property passes to his heirs. Referring to a Full Bench decision of the Madhya Pradesh High Court and a case from the Allahabad High Court, the court reiterated that female members in a Hindu undivided family have no ownership rights in the family property, and the sole coparcener owns the entire property. The court upheld the Tribunal's view that the cesser of interest under section 7(1) would extend to the entire joint family property, dismissing the accountable person's claim for half the share. In conclusion, the court answered the referred question in the affirmative, stating that the accountable person must pay the costs of the reference. The judgment reaffirmed the well-established legal position that in the absence of multiple coparceners, the entire interest in joint family property passes on the death of the sole coparcener.
|
