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TMI Blog2002 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... wo questions of law are referred by the Income-tax Appellate Tribunal, Cochin Bench, Ernakulam, under section 26(1) of the Gift-tax Act, 1958, for the decision by this court: "(1) Whether, on the facts and in the circumstances of the case and also in the light of the Full Bench decision of the Kerala High Court in CIT v. P.M. Paily Pillai [1972] 86 ITR 516, the Tribunal is right in its finding on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completed the assessment in respect of the gift of Rs. 2 lakhs after exempting a sum of Rs. 10,000 under section 5(1)(vii) of the Act. The assessee took up the matter in appeal before the Deputy Commissioner of Gift-tax (Appeals), Thiruvananthapuram, who allowed the same by holding that the daughter had a legal right to receive the amount. The assessee had also raised an alternative contention be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghter obviously ceases when he has given her away in marriage and that once the marriage takes place, the obligation of maintaining her is that of her husband. Relying on the said decision, standing counsel submitted that the assessee was not entitled to get exemption in respect of the gift of Rs. 2 lakhs made to his daughter at the time of marriage. We have also heard Shri Jacob Thomas, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has agreed with the order of the first appellate authority on the main question, relying on its earlier order in M.C. George's case mentioned above. In view of the decision of this court in CGT v. M.C. George [2002] 253 ITR 363, the questions of law extracted in para. 1 of this judgment are to be answered in the negative, i.e., against the assessee and in favour of the Revenue. We ans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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