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TMI Blog1982 (2) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... deduct the same from the assessee's total net wealth. 3. Before the WTO, the assessee had claimed deduction of Rs. 2 lakhs being the mahr amount due from the assessee to his wife, as a liability while computing the taxable wealth. The assessee and his wife were married on 7-12-1966. An agreement executed between the assessee and his wife dated 21-12-1966 shows that at the time of marriage a prompt mahr of Rs. 1 lakh was fixed as consideration for the marriage and that the mahr was increased from Rs. 1 lakh to Rs. 2 lakhs by this agreement. Another agreement executed by the parties on 31-7-1975 confirmed the agreement dated 21-12-1966. It was stated in the later agreement that the earlier agreement was by oversight not registered. The incr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of the amount. In support of the same, he relied upon a letter written by the assessee to the WTO stating that the wife had demanded payment of the amount. There was an endorsement at the foot of the letter by the wife confirming that she had demanded the amount. No reference is seen made by the WTO to this letter. We were not also impressed by this letter which is undated and which does not say when the demand was made. Even treating the letter as evidence of a demand having been made, it is not known when the demand was made. It is not, therefore, possible to place any reliance on this letter. We, therefore, agree with the WTO that there is no evidence of any demand having been made. 6. But on an examination of the matter, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be fixed either before or at the time of the marriage or after marriage and can also be increased after marriage (para 287). The amount of dower is usually split into two parts, one called "prompt", which is payable on demand and the other called "deferred" which is payable on dissolution of marriage (para 290). The wife may remit the dower or any part thereof in favour of the husband or his heirs even without consideration (para 291). The dower ranks as a debt and the widow is entitled along with other creditors of her deceased husband to have it satisfied on his death out of his estate. (para 295) 7. It is clear from what is stated above that the mahr amount will be a liability from the time when the amount was determined. The maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary. The amount is claimed to have been enhanced by the agreement dated 21-12-1966. But the agreement dated 2-8-1975, which purports to be one confirming the agreement dated 21-12-1966, shows that the earlier agreement has not been registered. It has, therefore, to be investigated when the earlier agreement actually come into effect. The copy of the Nikah Form does not indicate whether the enhancement of the amount was entered in the Nikah Form maintained by the Masjid Committee and, if so, from what date. This also will have to be investigated. We would, therefore, remit the matter to the Commissioner (Appeals) for the limited purpose of ascertaining the date from which the enhancement of the mahr came into effect and for treating the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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