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TMI Blog1986 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... wamy died in February, 1973, he left behind his widow, four daughters and a separated son, Thiagarajan. In proceedings before the Assistant Controller of Estate Duty, the accountable person, i.e., the widow of Ponnuswamy, contended that under section 7(1) of the Estate Duty Act, 1953, the only interest that would cease on the death of Ponnuswamy would be half because in the hands of Ponnuswamy, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, the Tribunal was right in law in holding that the cesser of interest under section 7(1) of the Estate Duty Act, 1953, would extend to the entire joint family property and not to a half share thereof ? " Mr. Ramachandran, appearing on behalf of the accountable person, has contended that the widow of the deceased, i.e., the accountable person, had a right of maintenance in the jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It would be only on Ponnuswamy's death that the entire estate would devolve on his heirs including the widow. There being only a sole coparcener in the coparcenary, no partition was ever possible during the lifetime of Ponnuswamy and, therefore, the entire interest of Ponnuswamy would pass on his death in 1973. This position of law is in our view well-established. In a Full Bench decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted of himself, his wife and daughter. The deceased had received certain properties on the partition of a bigger Hindu undivided family. On the death of the deceased, it was held that the deceased was the absolute and exclusive owner of the property and the entire property passed on his death. In view of the fact that the position in law is so well-settled, we need not further elaborate on this p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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