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TMI Blog1971 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... 1953, referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the Board were justified in holding that all the properties (other than properties of the value of Rs. 36,000 and the agricultural lands in Karnal District, Punjab) were correctly included in the estate duty assessment of the deceased as property which belonged to the deceased in his individual capacity ?" This reference relates to the assessment of the estate of the deceased, S. Tahl Singh. The items of properties left by the deceased consisted of various bank accounts either in the name of the deceased or in the joint names of the deceased with his wife or his son, some agricultural land in District Karnal, Punjab, plots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... award he held that under the award the deceased had obtained only one shop and half share in another shop at the time of the partition, and taking in view the fact that the deceased had left behind a bank balance of over rupees two lakhs and other items of property, he held that the income from the aforesaid properties could not form the nucleus for the acquisition of such a vast estate. In respect of the statement by Dr. Mathura Das and the application filed by the deceased for allotment of land, he held that from the application and the statement of Dr. Mathura Das, it was clear that the land which was said to be owned by the deceased in Pakistan belonged to the bigger coparcenary up to the date of migration from Pakistan, and no partiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the joint family fund. It also took the view that, inasmuch as the deceased was holding a fairly lucrative post in the Government, the estate left behind by the deceased could be acquired from the income of the deceased person from his service. It, however, took the view that the joint family owned some agricultural land in Pakistan in lieu of which they were granted agricultural lands in Karnal of the value of Rs. 9,000 and as such held that a part of the estate belongs to the Hindu undivided family and as such excluded an amount of Rs.36,000 from the value taken by the Assistant Controller. Counsel for the applicant has contended that the Board having found that there was a joint family nucleus for acquisition of some property it erre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -acquired property with those owned by the Hindu undivided family. The question whether the deceased had the requisite intention is one of fact. This finding has not been challenged by the accountable person by having a proper question framed. There cannot be any blending of self-acquired property with that of the Hindu undivided family unless there is evidence which establishes the intention of the individual to blend the property with that of the Hindu undivided family by throwing it in the common hotchpot. In the present case, in the absence of such evidence, it cannot be said that the view of the Board on this aspect of the controversy was erroneous in law. Coming now to the first contention, it is now well settled that the mere exist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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