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TMI Blog1983 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were part of the ancestral properties which he had obtained on partition, in favour of his eldest daughter, Kumari B. Nirmala Devi, who had come of age but was yet to be married. The settlement was made under a deed, in writing dated January 27, 1970. In the recitals in the settlement deed, the assessee stated that he was in search of a good marriage alliance for the daughter. He further stated that according to the custom and usage prevalent in Maratha families and as consistent with his family position, the marriage of Kumari Nirmala Devi, she being the eldest daughter, had to be celebrated on a scale which would involve a considerable sum of money. He further stated that since he was prone to spend a major portion of his income from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of s. 2(xii) of the G.T. Act. In this reference made by the Tribunal at the instance of the Commissioner of Gift-tax, the following question of law has been referred to us for our opinion: Whether, on the facts and in the circumstances of the case, the settlement of the lands made by the karta of the assessee-Hindu undivided family on his unmarried daughter under the deed dated January 27, 1970, did not amount to a gift within the meaning of the said expression as defined in section 2(xii) of the Gift-tax Act, 1958, for the reason that it was made to enable her to defray her marriage expenses ? The answer to this question is settled by authority. Right from the early years of Anglo-Hindu law, courts have taken the view that u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l that the right of an unmarried daughter to have her marriage expenses met out of joint family property is really in lieu of her share on partition. More recently in Kamla Devi v. Bachulal Gupta, AIR 1957 SC 434, the Supreme Court upheld an alienation made by a Hindu widow of a reasonable portion of her husband's estate in favour of their daughter as a marriage gift. The alienation was upheld on the basis that the gift of property fulfils the obligation attached to the property. These general principles of Hindu law laid down by courts have been applied to determine questions arising under the G.T. Act. Courts have taken the view that the definition of gift under s. 2(xii) of the G.T. Act as a transfer made voluntarily and without consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said provision has been made voluntarily and without consideration in money or money's worth. To the same effect is an earlier decision of the Andhra Pradesh High Court in CGT v. Chandrasekhara Reddy [1976] 105 ITR 849. In some of the cases dealing with this topic, s. 20 of the Hindu Adoptions and Maintenance Act, 1956, is referred to. We may, however, observe that a reference to the, provisions of this Act may not be quite apposite while we are engaged in discussing cases of gifts or settlements of joint family property by the karta of the family in favour of unmarried daughters of the family as and by way of marriage provision. The statutory obligation of a Hindu father under s. 20 of the Hindu Adoptions and Maintenance Act, 1956, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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