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TMI Blog1981 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... as the properties of the HUF. He would be the manager of the same. Thereafter he mentioned in the Will that his daughters would not have any shares over those assets. He also stated that he is giving certain bequests to his daughters-in-law and grand daughter. 2. The death took place on 10th July, 1968 i.e., with in a few months of writing of the Will. The Will was probated thereafter. 3. The accountable person claimed that by virtue of the declaration made in the Will, the property belongs to the HUF and therefore only 1/3rd thereof would pass on the death. The Asstt. Controller rejected this claim. He pointed out that till the date of death the deceased was treating this property as his own and this was evident from the wealth-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contemporaneous declaration. In this case, there is not such declaration. The Will is a secret document. There are contradictions in the Will itself. We are unable to accept this submission either. Whether the declaration could be made in a Will is now decided by the Madras High Court in the decision cited by the Appl. Controller. It is clear therefrom that it is open for a Hindu to made a declaration in a Will. But his second objection that there were inconsistencies in the Will requires a little closer-examination. He submitted that the Hindu family is a larger concept than a Hindu coparcener. Properties which are impressed with the HUF character belong to the Hindu Family and not to the coparceners alone. He pointed out that in the Will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch to two grand-daughters. These are mere narrations of what had already taken place earlier in 1142 (Malayalam era). It has nothing to do with his throwing into the common hotch-potch his properties with the date of the Will. 8. Let us consider the consequences of accepting the department's contention. Now the Will contains no bequests at all as is generally understood. No property has been given to anybody. There is only a narration that the property belongs to the HUF. There are also narrations of past gifts. So if we accept the department's contention, the whole Will fails and it has to be considered as if the deceased had made no will at all. Now s. 84 of the Indian Succession Act states that where a clause is susceptible of two mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroller's finding and reject the department's submission. 10. The next point in the Departmental appeal is the donation to a temple for which deduction was claimed under s. 33(1)(a). It was refused on the ground that it was not a gift to charity. We are of opinion that the claim was rightly allowed by the claim was rightly allowed by the Appl. Controller. The definition of "charity" includes anything of general public utility. The expenditure was in respect of construction of a Mandapam in a temple. This is a matter of general public utility. The deduction was properly allowed. 11. The next contention is in respect of certain bad and doubtful debts. The Assistant Controller had allowed 50 per cent of the claim. The Appl. Controller ..... X X X X Extracts X X X X X X X X Extracts X X X X
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