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TMI Blog1985 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... gift of Rs. 50,000 to the lady with whom he had undergone a form of valid marriage. He also made a gift of Rs. 25,000 each to his illegitimate daughters, N. Bhuvaneswari and N. Rukmani. Before the GTO, the assessee claimed exemption under section 5(1)(xii) of the Gift-tax Act, 1958 ('the Act') with regard to the gifts made to his illegitimate daughters. He has not made any claim for exemption under section 5(1)(viii) for the gift made to the mother of these two daughters. 2. According to the GTO, the term 'children' mentioned in section 5(1)(xii) referred to legitimate children only. Hence, according to him, the exemption under section 5(1)(xii) is not admissible. Aggrieved, the assessee filed appeal before the AAC. The assessee's represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x shall not be charged in respect of the gifts made by any person for education of his children to the extent to which the gifts are proved to the satisfaction of the GTO as being reasonable having regard to the circumstances of the case. Section 20 runs as under : "(1) Subject to the provisions of this section a Hindu is bound, during his or her lifetime, to maintain his or her legitimate or illegitimate children as his or her aged or infirm parents. (2) A legitimate or illegitimate child may claim maintenance from his or her father or mother so long as the child is a minor. (3) The obligation of a person to maintain his or her aged or infirm parent or a daughter who is unmarried extends insofar as the parent or the unmarried daughter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to this trend of legislation reflecting the changing social approach to succession, we will be justified in interpreting the word 'daughter' in the original text as including an illegitimate daughter as well. We are also of opinion that once an illegitimate daughter is an heir, as we hold she is, to succeed to her mother's stridhana property, so long as she is available, the son, who is not in the nearer line of stridhana heirs, cannot have preference and exclude an illegitimate daughter. On that view, we are of the opinion that Meenakshi v. Muniandi, should be overruled." 6. Even according to section 125 of the Code of Criminal Procedure, 1898, if any person having sufficient means neglects or refuses to maintain his legitimate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce from the estate of the said deceased who admittedly died prior to the coming into operation of the said Act." 7. The facts on records reveal that both the abovesaid two children are studying in secondary school classes. The reasonableness of the amounts given by the assessee to the abovesaid minor children was also not doubted by the department. The expression 'children' occurring in section 5(1)(xii) is also not defined in the Act. Considering the facts appearing in this case and looking into the assessee's obligation to maintain his illegitimate daughters where a statutory obligation is cast upon him and keeping in mind the judgment of the Madras High Court in Narayani Ammal's case, we hold that the order passed by the AAC on this po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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