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1997 (4) TMI 72 - SC - Income TaxWhether the estate left by Manjunatha Gowda was obtained by survivorship applying section 8(1)(d) of the Hindu Law Women's Rights Act, 1933 ? Held that:- The object of section 8(1)(d) is to give a right to claim a share in the joint family property to all females referred to in clauses (a) to (c) thereof. Merely because partition by one of the coparceners under clauses (a) to (c) is a condition for a class of family members entitled to a share in the property, it does not apply to a case where a class of family members are entitled under section 8(1)(d) since it stands on altogether a different footing and, therefore, partition is not a condition precedent for claiming a share by a class of family members enumerated in section 8(1)(a) of the Act. But that principle has no bearing on the facts in this case for the reason that the property held was not received by survivorship. Under these circumstances, the family members enumerated under section 8(1)(d) are not entitled to a share in the estate left by the deceased. Thus we do not find any illegality in the view taken by the High Court warranting interference.
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