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TMI Blog1991 (2) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the estate had been burdened with any such debt or encumbrance by reason of the husband s failure to act up to his statutory obligation to maintain his wife (see section 18(1) of the Hindu Adoptions and Maintenance Act, 1956). The wife is of course sharer of the assets left behind by her husband (see section 8 of the Hindu Succession Act, 1956). This claim was also, in our view, rightly disallowed by the High Court. In the circumstances, for the reasons we have stated, the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e of passing was not encumbered with the duty, for duty became payable only upon its passing and was, therefore, not a liability to which the estate was subjected during the life of the deceased. It became so encumbered only subsequent to and consequent on the death. He further submits that there is not the smallest foundation for the claim for deduction in respect of the maintenance of the wife during the life of the husband, as contended by the appellant's counsel, for the estate was never charged with the amount attributable to the maintenance of the wife. A wife's claim for maintenance either during the life of her husband, or subsequent to the death of her husband, is not charge on the property and is not a deductible amount in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 44 to 50B dealing with deductions in determining the chargeable value of the estate. Section 44 says that, in determining the value of an estate, allowance has to be made for funeral expenses not exceeding rupees one thousand and for debts and incumbrances. The section, however, provides that no allowance shall be made in respect of matters enumerated under clauses (a) to (d) of that section. The "debts and incumbrances" mentioned in section 44 are, as general rule, debts and encumbrances incurred before the death of the deceased. Certain exceptions are, however, specifically provided in section 44 and the other provisions of Part VI. Reasonable funeral expenses, cost of realising or administering foreign property, allowance f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property passing on the death of the deceased is a first charge on the property so passing. Any claim in respect of such duty is not liable to be defeated by any private transfer or delivery of such property. Any such private transfer or delivery is void against such a claim. Section 74 reads : "74. Estate duty a first charge on property liable thereto.-(1) Subject to the provisions of section 19, the estate duty payable in respect of property, movable or immovable, passing on the death of the deceased, shall be a first charge on the immovable property so passing (including agricultural land) in whomsoever it may vest on his death after the debts and incumbrances allowable under Part VI of this Act; and any private transfer or deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanges hands at the time of the death, by reason of the death, and, therefore, subsequent to the death. The imposition of the charge under the Act does not arise until the death has actually occurred and the property has, thereupon, passed. The liability to pay estate duty is fastened on the persons accountable. But their liability is limited to, and will not exceed, the assets of the deceased actually received by them or which, but for their neglect or default, they might have received. Apart from the personal liability cast on the persons accountable, and their liability to penalty in the event of default or concealment, the duty payable is charged on the property itself and any private transfer or delivery is void against any claim in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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