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TMI Blog1981 (4) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... d was not entitled to any share in the HUF property as she was neither a coparcener of her husband nor was she a coparcener of her adopted son, Gaulabchand and that, therefore, no coparcenary interest had ceased on her death within the meaning of s. 7 of the ED Act, 1953. According to the accountable person the deceased did not own any property on the date of her death nor did she have the power of disposition over the property and therefore nothing passed on her death. The Asstt. CED did not accept the above position. His observations on the point were as under: "The facts of the case are that Shri Panthoo Lal Porwal, husband of deceased, died on 1928 leaving his widow Smt. Basanti Bai. After a long interval, she adopted in 1962 (it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased stepped into his shoes. She became entitled to the same share in HUF as her husband could have in the event of partition. As pointed out above. Shri Gulabchand had been adopted as a son in the year 1942. With the enactment of s. 14 of the Hindu Succession Act, in 1956, the lady became absolute owner of the property possessed by her. With the adoption of Shri Gulabchand, the property possessed by her was 1/2 share in the HUF property and she became absolute owner thereof. Thus, at the time of her death, she was the absolute owner of the 1/2 share in the HUF property and the Asstt. Controller was fully justified in including the value of the same in her estate." 3. The above concurrent findings of the authorities below have been chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the moment of adoption, and displace the rights of the widow and of all persons claiming under a title derived from her. The result of the adoption being to divest the widow's state, the widow cannot after adoption alienate any position of her husband's estate for any purpose whatever." Article 506 of Mulla's Hindu Law is also relevant and may be reproduced here: "Adoption by widow in a joint family-When a number of a joint family governed by the Mitakshara law dies and the widow validly adopts a son to him, a copercenary interest in the joint property is immediately created by the adoption co-extensive with that which the deceased coparcener had, and vests at once in the adopted son." In view of the aforesaid provisions of Hindu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y her of Shri Gulab Chand. In accordance with the provisions of Hindu Law, as continued in Article 509 r/w Article 506, quoted above, Shri Gulab Chand became the sole coparcener of all the properties left by the husband of the deceased in 1928 and the only right the deceased had after the date of adoption, was the right of maintenance during her life time. No other right in the properties of her husband remained with her after 1942. Therefore, the question of s. 14 making absolute any right in the properties of her husband did not arise. 7. As noted above, she had no interest in the properties of the HUF except the right of maintenance and therefore under s. 7 of the ED Act, 1953 no coparcenary interest came to be cease on her death. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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