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TMI Blog1980 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... f estate duty, were his widow, Rani Dariyab Kanwar, his brother, Raja Pratap Singh, who was adopted by Rani Dariyab Kanwar as son and his minor daughter, Miss Snehprebha, through her guardian, Rani Dariyab Kanwar. The Dy. Controller of E.D. included in the value of the estate of the deceased, compensation receivable by the maintenance-holder, Dariyab Kanwar, on the resumption of his jagir. An argument was advanced by the accountable persons that the compensation payable to the widow, under s. 27 of the Act, should not have been included in the total value of the estate of the late jagirdar. However, this contention was negatived by the Dy. Controller as well as by the Appellate Controller of Estate Duty. This contention was also raised on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid to Dariyab Kanwar in her own right but the amount has been paid to her as the successor and heir of late Raja Hari Singhji. It was also argued that the jagir Commissioner was wrong in allowing the amount of maintenance out of the compensation payable to the jagirdar under s. 27 of the Act. We find no force in the above submissions of Mr. Mehta. Section 27 of the Act permits any person, who under any existing jagir-law, is entitled to receive maintenance allowance out of the income of any jagir, to receive it out of the compensation payable to the jagirdar and this amount of maintenance is allowed to a person who used to receive from the jagirdar such maintenance allowance before the date of resumption of his jagir or was entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive such maintenance, must be entitled to receive it under any existing jagir law at the date of the resumption of the jagir. The section nowhere provides (in addition to what has been pointed out above) that the claimant should also have been in receipt of any maintenance allowance out of the income of the jagir concerned at the date of the resumption of the jagir." It is thus for the Jagir Commissioner to decide under s. 27 whether person is entitled to receive such maintenance, payable under any existing jagir law at the date of the resumption of the jagir. As already observed above, under s. 27 a person is entitled to the amount of maintenance which that person used to receive from the jagirdar before the date of resumption or even wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the jagir and to this benefit they were entitled, according to law or a valid custom having the force of law. We may further point out that this amount of maintenance determined under s. 27 of the Act is payable even during the lifetime of jagirdar whose jagir is resumed. Though this amount is paid out of the compensation payable to the jagirdar on account of the resumption of his jagir yet this amount cannot be said to be a property which passes on the death of a person dying after the commencement of the Act, i.e., 15th October, 1953, as envisaged under s. 5 of the E.D. Act. Such maintenance allowance allowed under s. 27 of the Act is a personal allowance and cannot be the subject-matter of succession, nor can a maintenance-holder transf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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