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TMI Blog1984 (7) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... lkha. The Asstt. Controller added the 1/3rd share of the deceased under s. 7 of the ED Act. On behalf of the Accountable Person, it was urged that the deceased was not a corparcener and, therefore, s. 7(1) was not applicable in this case. The Appellate Controller reproduced s. 7(1) and observed that the deceased had an interest in the property inasmuch as, she was entitled to 1/3rd share on partition. This interest ceased on he death and a benefit to the extent of her share accrued or arose by censor of such interest. This was, therefore, property possessed by the lady of which under s. 14 of the Hindu Succession Act, she was the full owner. 3. The Accountable Person is aggrieved and in appeal. The ld. counsel for the appellant urges that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of s. 7(1). Sec. 39 specifically applies only to the coparcener's interest in the HUF property, because though s. 39(3) does not use the word 'coparcener', it has specifically reference to the share which would have been allotted to the deceased at a partition had it taken place immediately before his death which is what is referred to in s. 39(1). Besides, the heading of s. 39 is "valuation of i interest in coparcenary property ceasing on death". Sec. 39(1), therefore cannot apply to the case of a female. We may point out that the case of a Hindu widow stands entirely on a different footing, but that is not the case here. The ld. Author Nanawati on his commentary on "The Estate Duty Act" third Edition p. 134 observes as follows: "N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amily there is actually a passing to the extent of this share on the death. The question is not free from doubt since in whatever passes the survivors had an interest of their own. This section brings the interest to charge on the ground of censor of interest. There is no ambiguity as to the censor of interest on the death of a coparcener when a benefit accrues to the coparcenary property to the extent of his interest in the property and this is dutiable. This interest is to be measured according to the principles laid down in sec. 39." It is, thus, clear that but for the specific inclusion of a coparcenary interest as passing on the death under s. 7(1) the interest of a coparcener in the coparcenary property would also not have been incl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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