TMI Blog1979 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty Act of the full amount of Rs. 16,348.75 in the computation of the estate duty payable ? " The material facts for deciding the above question are briefly these : Sri R. Srinivasa Narasimhachary, his wife and their two sons constituted a HUF governed by the Mitakshara law. After his death, his sons applied to the civil court for the grant of a succession certificate in respect of certain debts due to the family and certain shares and securities which belonged to the family. A sum of Rs. 16,348.75 was paid as court-fee for obtaining such succession certificate. The estate which passed on to the accountable person on such death was assessed to estate duty by the Assistant CED. Under s. 50 of the Act, the accountable person thereafter m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y property governed by the Mitakshara school of Hindu law which ceases on the death of a member thereof, shall be the principal value of the share in the joint family property which would have been allotted to the deceased had there been a partition immediately before his death. Section 34 provides, inter alia, that for the purpose of determining the rate of estate duty to be paid on any property passing on the death of the deceased, the interest in the joint family property of all the lineal descendants of the deceased, shall also be aggregated so as to form one estate and estate duty shall be levied thereon at the rate or rates applicable in respect of the principal value thereof. Section 50 provides that where any fees have been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly limited the relief to that portion of the court-fee proportionate to the share of the deceased in such debts, shares and securities. However, Sri G. Sarangan, learned counsel for the assessee, contended that the entire amount of court-fee paid for obtaining the succession certificate, should have been allowed to be deducted from the amount of estate duty payable. In support of his contention, he relied on the decision of the Kerala High Court in CED v. P. E. Venkitraman [1978] 115 ITR 222. There, on the death of a member of a HUF consisting of himself and his three sons, his one-fourth share in the coparcenary property passed. One of his sons had paid Rs. 5,151.25 as court-fee for obtaining a succession certificate and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hips, it is difficult to agree with them. Under the Succession Act, probate, letters of administration or a succession certificate need be obtained only in respect of the assets of the deceased which pass on his death. If the deceased was a member, of Mitakshara coparcenary and had only a share in the coparcenary property, it is obvious that what passes on his death is only his share and not the entire coparcenary property. This position is made clear by the proviso to s. 6 of the Hindu Succession Act, 1956, which states, inter alia, that when a male Hindu dies after the commencement of that Act, having at the time of his death an interest in a Mitakshara coparcenary property, his interest in the property shall devolve by succession on his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shares of the coparceners, who are alive." The amendment of s. 34 makes no difference to this case as the amended s. 34 provides for aggregation of the share of the deceased member with the share of his lineal descendants for the purpose of determining the rate of estate duty payable on the share of the deceased which passed on his death. Even if the amended section was wrongly applied to the facts of that case, the ratio of that decision was not affected by that error. In the penultimate para. of the decision, the reasoning of their Lordships reads thus (p. 314) : " The court-fee which has to be deducted under section 50 is in respect of any property of the deceased upon which estate duty is leviable under the Act, and from that d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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