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2002 (10) TMI 14 - KERALA HIGH COURTGift Tax Act, 1958 - obligation on the part of Christian father to maintain or educate his minor children - held that the obligation of a Hindu father or a Christian father to maintain his daughters ceases with the marriage of the daughter and thereafter it is the obligation of their husbands to maintain them - gift of land given by Christian father to his daughter at the time of her marriage is not exempted from gift tax
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