| Case ID |
2d2a4d82-d109-44e1-b9ee-4cbe46ee3e9b |
| Body |
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| Case Number |
ED Reference Nos. 233 of 1981 and 283 of 1982 |
| Decision Date |
Oct 15, 1982 |
| Hearing Date |
|
| Decision |
The Allahabad High Court held that the bhumidhari rights created under the Zamindari Abolition Act were new rights not possessed by the deceased prior to the conferment. The court determined that the deceased's share in agricultural land was incorrectly assessed as one-half instead of one-fourth, based on genealogical evidence regarding the birth of his son. The case was remanded back to the Tribunal for further consideration of the deceased's interest in the land, emphasizing that the rights belonged to co-owners rather than the Hindu Undivided Family (HUF). |
| Summary |
The case involved the estate duty assessment of Col. Ajit Prasad who passed away in 1971. The primary legal question was whether certain properties belonged to the HUF or were jointly owned by coparceners under the UP Zamindari Abolition and Land Reforms Act. The deceased's widow claimed a one-sixth share in the HUF properties, but the Assistant Controller found otherwise. The Tribunal ultimately decided that the estate belonged to all coparceners as joint owners of bhumidhari rights. The court found that the rights were newly conferred under the Zamindari Abolition Act, and the deceased's prior rights were extinguished. It was determined that the share of the deceased in the disputed property was one-fourth, contingent upon whether his son was born before the enactment of the said Act. This ruling underscores the distinction between HUF properties and individual ownership in the context of agricultural land rights, particularly after legislative reforms. The case highlights the complexities of estate duty assessments and the interpretation of property rights post-reform, making it a significant reference point for future cases involving HUF property and estate duty law. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
H.N. Seth,
B.N. Sapru
|
| Lawyers |
Not available
|
| Petitioners |
Smt. Sheila Prasad
|
| Respondents |
Controller of Estate Duty,
Estate of Late Col. Ajit Prasad
|
| Citations |
1983 SLD 1209 = (1983) 143 ITR 458
|
| Other Citations |
Swamver Singh v. Allahabad Bank AIR 1961 SC 1970
|
| Laws Involved |
Estate Duty Act, 1953,
UP Zamindari Abolition and Land Reforms Act, 1951
|
| Sections |
5,
18
|