TMI Blog1992 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... was right in law in holding that no property passed on the death of the deceased, Dhanbharati Guru Gangabharati, which could be included in the dutiable estate of the deceased under any of the provisions of the Estate Duty Act, 1953 ? 2. Whether the finding of the Appellate Tribunal that the deceased, Dhanbharati Guru Gangabharati, was a Mahant of the Mota Math at Sidhpur and on his death no property could be said to have passed under section 5, 6 or 7 of the Estate Duty Act and consequently nothing was includible in the dutiable estate of the deceased is correct in law and on the evidence on record?" The facts which are beyond the pale of controversy may be noticed thus: Dhanbharati Guru Gangabharati happened to be a Mahant of a Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a Mahant could have been equated with a Sthanam and, on the basis of certain decisions, the view was taken that on the death of the deceased, property had passed which was chargeable to estate duty under the Act of 1953. The abovesaid orders of assessment were made by the abovesaid authority on July 26, 1976. The accountable person challenged the abovesaid orders by filing an appeal before the Appellate Controller of Estate Duty. The Appellate Controller also agreed with the views expressed by the Assistant Controller by saying that the position of Mahant was somewhat like a Sthanam. He has also pointed out that the income-tax and wealth-tax assessments had been made on the Mahant as if the entire income had accrued to him. He had also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a certain position has been accepted by the Tribunal as a finding of fact. The Tribunal has noticed that the Mahant used to manage the properties of the Math and that the Math was a permanent entity who was the owner of the properties belonging to the Math. It is also pointed out by the Tribunal that the Mahant was acting merely as a manager of the Math property. In the concluding portion of the orders pronounced by the Tribunal, it is mentioned that the only property which was within the disposing capacity of the deceased Mahant was the right to nominate his successor to the office. It is broadly on the abovesaid reasoning that the Tribunal has proceeded to say that no property passed on the death of the deceased. When the abovesaid co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residence along with other bhayats, vis-a-vis, the Math property. However, the ultimate conclusion of the Tribunal shall have to be accepted because the abovesaid interest of the deceased Mahant in the Math property could not have been computed under the relevant provisions of the Estate Duty Act, 1953, and especially under section 40 of the same. In view of this position, it shall have to be accepted that the computation had failed and, therefore, in the absence of the necessary computation, the estate could not have been brought into the net of the Estate Duty Act, 1953. It is in this way that the finding recorded by the Tribunal on the question of law shall have to be endorsed by us. The Tribunal was conscious that the deceased, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. It has been laid down specifically in this decision that the mere fact that the deceased Mahant had disposed of some of the properties would not materially affect the question of consideration of the true nature and character of the properties. In view of the abovesaid principle laid down by the Supreme Court, in this reference also it can be said without any hesitation that, irrespective of certain averments made by the deceased Mahant in his will, the property remained the property of the Math. It is no doubt true that the deceased had a two-fold right in the property. As indicated by us earlier, he had a right to be maintained from the Math property along with a right of residence. But the abovesaid rights were co-existent with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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