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Issues involved:
1. Determination of property passing on the death of a widow. 2. Interpretation of coparcenary interest under Hindu Law. 3. Application of Hindu Succession Act, 1956 to property rights. 4. Assessment of estate duty on the right of maintenance. Detailed Analysis: 1. The judgment addresses the issue of property passing on the death of a widow who adopted a son. The deceased widow's husband passed away in 1928, and upon his death, she inherited all his properties. However, she adopted a son in 1942, leading to a change in her property rights. The Assistant Controller of Estate Duty held that the deceased widow had a share in the joint family property, which would cease on her death as per the Estate Duty Act, 1953. The Appellate Controller affirmed this decision, emphasizing that the widow became the absolute owner of a share in the HUF property upon adoption, which was includable in her estate. 2. The judgment delves into the interpretation of coparcenary interest under Hindu Law. It discusses how the adoption of a son by the widow in 1942 vested coparcenary interest in the adopted son, displacing the widow's rights as per the old Hindu Law. The judgment highlights the provisions of Mulla's Hindu Law, indicating that the adopted son's rights come into existence at the moment of adoption, divesting the widow's estate. It further explains that the widow's rights in the joint property ceased upon adoption, and the adopted son became the sole coparcener of the properties left by the deceased husband. 3. The application of the Hindu Succession Act, 1956 to property rights is a significant aspect of the judgment. It notes that the Act made the limited interest of Hindu women in their husband's property absolute. However, in this case, since the widow's husband had died before the Act came into effect, the widow did not benefit from the Act's provisions. The judgment clarifies that the widow's right in the property was displaced upon adoption, and she retained only the right of maintenance during her lifetime, with no other property rights remaining with her. 4. Lastly, the judgment addresses the assessment of estate duty on the right of maintenance that ceased upon the widow's death. It directs the Appellate Controller of Estate Duty to reevaluate the assessability of the right of maintenance in accordance with the observations made by the tribunal. The judgment indicates that if the right of maintenance is deemed assessable under the Estate Duty Act, it may be subject to taxation, otherwise, it should be quashed. The appeal is treated as allowed for statistical purposes, and the matter is remanded for further assessment of the right of maintenance for estate duty purposes.
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