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TMI Blog1989 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... t to her daughter at the time of her marriage as a gift without consideration and brought that same to tax. The taxable gift was determined at Rs. 28,520 after allowing the exemption of Rs. 10,000 under s. 5(1) (vii) and the basic exemption of Rs. 5,000. GTA No. 78/Mds/87 arises out of an order of the AAC confirming the action of the GTO for the asst. yr. 1984-85 when the value of the amount assessed to gift-tax of Rs. 28,520 in the asst. yr. 1981-82 was taken for purposes of aggregation. 3. According to the appellant, during the previous year relevant to the asst. yr. 1981-82 she celebrated the marriage of her daughter Girija on 27th Oct., 1980 and presented 320 grams of her jewellery. The 5th GTO, Vellore, issued a notice under s. 16 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the mother of the girl, she has got an obligation to maintain her child in law. In other words, she has got a legal obligation regarding her child. Sec. 20 of the Hindu Adoption and Maintenance Act is pressed into service by the learned counsel for the assessee in support of the contention that the presentation of 320 grams of the jewellery of the assessee at the time of marriage of her daughter should have been considered as an obligation of a mother, as both father and mother have got as legal obligation to maintain the children. 8. When a parent is bound to maintain the child, naturally the child is dependent on its parents, i.e., by either mother or father in legal parlance. So, under the circumstances, an argument that in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to support herself. We are unable to agree that the parents' right to maintain a daughter ceases on her obtaining majority. In our opinion, sub-s. (3) enlarges the duty of maintenance in the case of an unmarried daughter to a period beyond the period of minority applicable to all children which is envisaged by sub-s. (2). 10. We find an illuminating discussion on this aspect in the decision of the Punjab and Haryana High Court in the case of Wali Ram Waryam Singh vs. Smt. Mukhtiar Kaur AIR 1969 P H 285. It has been observed by the Court at pages 286 and 287 as under: "After hearing the learned counsel for the parties, we are of the view that there is no merit in this appeal. Sec. 20(3) of the Act leaves no manner of doubt regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cases arising under s. 488 of the Code of Criminal Procedure and the facts in those cases are clearly distinguishable. Reference may first be made to Muhammad Yar's case AIR 1941 Lah 92. A maintenance allowance was granted by a Criminal Court under Section 488 of Criminal Procedure Code and the father afterwards made an application for cancellation of the order of maintenance on the ground that the child had become major. The sole question to be determined in that case was as to whether the word "child" as used in s. 488 of the Criminal Procedure Code could apply to a person who had attained the age of majority. The learned Judges deciding the case did not give any decision as to the definition of the word "child" but found in the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll established normal obligation of a Hindu male or female to maintain his or her unmarried daughter and aged or infirm parents so long as they are not able to maintain themselves. The language of this sub-section is different from that of s. 488 of the Code of Criminal Procedure Code and the presumption which some Courts raised when a child attained the age of 18 years or more in cases arising under that provision of law, cannot be held to arise in cases under the Act. The obligation to maintain an unmarried daughter is absolute and extends so long as she is not able to maintain herself out of her own earnings or property. The burden, in our opinion, is rather on the father or mother to show that he or she stands discharged from his or h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttendance and treatment [s. (3)(b)(i)]; and in case of an unmarried daughter, also the reasonable expenses of and incident to her marriage [s. 3 (b) (ii)] (ss. 11)". There is a foot-note (No. 115) appearing in the commentary on Hindu Law by Raghavachary (7th Edition, Vol. 2) at page 1210, which reads as under: "(115.) Chandra Kishor vs. Nanak Chand 1975 Delhi 175. See also Devchand C. Shah vs. Commr. of Expenditure-tax (1970) 78 ITR 534 (Both the undivided family on the one hand and the parent of the bride on the other are under a legal obligation to meet the legitimate expenses of the marriage of the daughter.") Therefore, it is clear that merely because the assessee is an individual and the mother, she is not absolved of the right o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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