9911796707
TMI Blog1983 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... mother, i.e., the deceased. Shri Velji Mulji was a partner in the firm of Champshi Bhara Co. The deceased was not a partner in the said firm. In 1929 she purchased certain properties stated to be from the assets of her husband. On 8-5-1934, the deceased executed a trust settlement. It was recited in the trust deed that she was the absolute owner of certain properties mentioned in the trust deed. On her death, the accountable person, viz., Shri Kunverji Velji Mulji, informed the Assistant Controller that the property under consideration was purchased by the deceased out of the assets left by the husband of the deceased. She acquired no interest in the property, according to the Hindu law as then existing. Therefore, on her death, no proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on the death of the deceased as her husband had died prior to 1937 before the passage of the Hindu Women's Rights to Property Act, 1937. She had no interest in the property. All that she had was merely a right of maintenance and, therefore, on her death on 12-3-1967, no property passed. Further, he supported his order by the Andhra Pradesh High Court decision in the case of Yelukuru Satyanarayana v. ACED [1961] 43 ITR (ED) 51. 5. The revenue is, therefore, in appeal against the order of the Appellate Controller on the ground that the Appellate Controller had erred in not considering the Supreme Court decision in the case of CED v. Alladi Kuppuswamy [1977] 108 ITR 439 and the Gujarat High Court decision in the case of Suketu Jayant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the content and character of the interest which a Hindu widow gets by virtue of the statutory provisions contained in the Act of 1937, there can be no doubt that, prior to the passing of the Act of 1937, a Hindu woman had no right or interest at all in a Hindu coparcenary. She was neither a coparcener nor a member of the coparcenary nor did she have any interest in it, except the right to get maintenance. She also had no right to demand partition of the coparcenary property after the death of her husband. The Act of 1937 introduced broad and important changes by bettering the rights of a Hindu widow and conferring on her the same interest as possessed by her husband. . . ." Under section 4 of the aforesaid enactment, more rights were con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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