9911796707
TMI Blog1997 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... three lineal descendants could not be aggregated with the share of the deceased for rate purposes ?" The facts relevant to the question referred are : Hari Kishan Das died on February 1, 1970, Ishwar Parshad, who was the next karta of the Hindu undivided family, in the capacity of the accountable person, filed the return of estate duty declaring a principal value at Rs. 92,396 which was later on revised to Rs. 1,19,612. The Assistant Controller of Estate Duty (hereinafter referred to as "the Assessing Officer"), determined the share of the deceased to be 1/4th in the Hindu undivided family property and quantified the same to be Rs. 3,21,984. Taking recourse to section 34(1)(c) of the Estate Duty Act, 1953 (hereinafter referred to as "t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the death of the deceased---... (c) in the case of property so passing which consists of a coparcenary interest in the joint family property of a Hindu family governed by the Mitakshara, Marumakkattayam or Aliyasantana law, also the interests in the joint family property of all the lineal descendants of the deceased member ; shall be aggregated so as to form one estate and estate duty shall be levied thereon at the rate or rates applicable in respect of the principal value thereof." We have gone through Hari Ram's case [1975] 101 ITR 539 (P H), and find that the Tribunal has erred in observing that the same was not applicable to the facts of the present case. The Tribunal further erred in not following the law laid down by the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n reference proceedings for the same reason as was given by the Tribunal. This court disagreed with the view expressed by the Madras High Court in V. Devaki Ammal's case [1973] 91 ITR 24, and upheld the vires of section 34(1)(c) of the Act. It was held that the value of the share of the lineal descendants of Sadhu Ram could be aggregated with the other estate of the deceased for the purposes of determining the rate of estate duty. The writ petition was ordered to be dismissed by observing as under : "For the reasons given above, there is no merit in this petition which is dismissed. The parties are, however, left to bear their own costs. The dismissal of this petition is on the basis that the assessment has been made in accordance with se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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