| Case ID |
675c38d2-f6b0-470a-ad7b-6d8b8b2e3745 |
| Body |
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| Case Number |
C.R. No. 18 OF 1958 |
| Decision Date |
Jul 21, 1960 |
| Hearing Date |
|
| Decision |
The court held that the deceased's share in the joint family property had to be taken as 1/3 under section 39 of the Estate Duty Act. The decision emphasized that when a Hindu family migrates, they carry their personal laws regarding succession. The onus of proving a change in personal law lies with the party asserting such a change. Since there was no evidence of renouncing their original personal law, the court ruled in favor of the accountable person, affirming their entitlement to a share in the coparcenary property. |
| Summary |
The case revolves around the valuation of a deceased individual's interest in coparcenary property under the Estate Duty Act, 1953. The court addressed whether a Hindu family migrating to a new location retains its personal law regarding succession. In this instance, the deceased was part of a family governed by the Benaras School of Hindu Mitakshara Law, which entitles the mother to a share in the property. The court concluded that the family had not renounced their personal law despite their migration to Hyderabad, thereby affirming the deceased's share as 1/3. This case is significant in understanding the rights of women in Hindu succession laws and the implications of migration on personal law. It highlights the importance of historical legal precedents in contemporary cases, making it a relevant study for legal practitioners and scholars alike. |
| Court |
High Court
|
| Entities Involved |
Not available
|
| Judges |
C.R. No. 18 OF 1958,
Sharfuddin Ahmed
|
| Lawyers |
Upendralal Waghray,
Sadashiv Rao,
C. Kondaiah
|
| Petitioners |
Kanyalal Motilal Karva
|
| Respondents |
Controller of Estate Duty
|
| Citations |
1961 SLD 184,
(1961) 41 ITR 1
|
| Other Citations |
Abdur Rahim v. Halimabai AIR 1915 PC 86,
Beti Kunwar v. Janki Kunwar [1910] ILR 33 All. 118,
Bilaso v. Dina Nath [1880] ILR 2 All. 88,
Dular Koeri v. Dwarakanath Misser [1904] ILR 32 Cal. 234,
Pratap Singh v. Dalip Singh AIR 1930 All. 537
|
| Laws Involved |
Estate Duty Act, 1953
|
| Sections |
39
|