TMI Blog1978 (8) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs we are concerned with the coparcenary interest passing on his death. Before the Asst. CED, it was contended by the accountable person that only 1/4th interest in the joint family property passed on the death of Govinda Bhat on the basis that the wife of Govinda Bhat also had a share in the joint family property. The Asst. CED rejected the said contention. The Appellate CED also rejected it in the appeal filed by the accountable person. Aggrieved by the order of the Appellate Controller, the accountable person filed an appeal before the Tribunal, Bangalore Bench. In that appeal, in addition to the contention referred to above, he raised a further contention that by virtue of s. 33(1)(n) of the Act, the value of the interest of the lineal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way : " Section 33(1)(n) of the Act has no relevance to the computation of the value of the interest of the deceased in the coparcenary property under s. 39. Where the residential house belongs to a HUF governed by Mitakshara, only the share of the deceased in such house is exempt from estate duty under s. 33(1)(n). For purposes of rate of estate duty, the value of the share of the deceased in such house has to be excluded from the value of the property passing on his death under s. 34(1 )(a), but the value of the shares of all the lineal descendants of the deceased in the coparcenary property including the residential house has to be aggregated under s. 34(1)(c) without any reference to any exemption under s. 33(1)(n) of the Act". We, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble deduction should be made in the value of the estate passing on the death of the deceased. The nature and incidents of the right of maintenance of a Hindu wife or widow has been explained by this court in Anandi Bai v. Sonabai Mahadev [1973] 2 Mys LJ 267. A Division Bench of this court has held in that case that the right of maintenance is a personal right, which can be enforced against the property of the family by the creation of a charge on it, but is not proprietary in character and the claim by itself does not amount to a charge until it is fixed by a court or agreement between the woman and the holder of the estate. In the instant case there is no plea that there was any such decree of a court or agreement. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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