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TMI Blog1987 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ies as individual. As the Asstt. Controller's order would show, the entire property was that of the HUF. The HUF however, consisted only of the deceased, his wife and the daughters. Thus, although at the time of death, there was no person entitled to a share on partition except the deceased the fact remains that the deceased himself could not have appropriated the entire estate on account of the rights of his wife and the daughters. It cannot thus be said that the entire HUF estate passed on the death of the deceased. If any estate passed at all it would be subject to overriding title on account of the rights of the wife and the daughters. The maintenance rights themselves have not been separately valued but the rights of the daughters for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Doshi was however good enough to point out that the decision of Andhra Pradesh High Court in CED vs. P. Leelavatnamma 1977 CTR (AP) 128 : (1978) 112 ITR 739 (AP) appears to be holding a contrary view. Their Lordships have held that it is only when the suit is filed and a decree is obtained that a charge or debt can be said to have been created. So long as the right does not take the concrete or clear shape, it cannot be said that husband cannot dispose of the property as he liked. Accordingly, Shri Doshi submitted that the deduction claimed should have been allowed. As there is no dispute about the reasonableness of the figures, the entire sum of Rs. 90,000 is due. 3. In reply, the D.R. submitted that in view of the conflict of judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance Act (1956) and therefore, any one claiming maintenance and the marriage expenses of an unmarried daughter would have to work her rights, under the provisions of that act. The textual Hindu law can be invoked at all for this purpose. It cannot therefore be contended that the abrogation of the textual law under s. 4 of the Hindu Adoptions Act would be limited to the maintenance right in lieu of the estate of the deceased only that such textual law as against the remaining part of the joint family property cannot be said to have been abrogated. There may be inequality between one daughter and another regarding provision for marriage expenses. Daughters whose marriages are performed prior to partition get an advantages in that their mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purposes of taxation a debt is "legally enforceable obligation for payment of money". Further quoting from Shanti Prasad Jain vs. Director of Enforcement (1963) 33 Com. Cas 231 (SC), the ld. author has said that a contingent debt has no present existence, because it is payable only when the contingency happens and ex hypothesis that may not happen. Thus, in the case before us although in all probability all the three daughters would be getting married some time or other, it cannot be taken as an event which must happen. The provision claimed, therefore, does not answer the description of a debt under s. 44 of the ED Act. When those aspects are also taken note of, one cannot but hold that the controversy cannot be resolved in any other man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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