Decided on July 09,1982



Prakash Narain, Accountant Member - (1.) SINCE the above appeals relate to the same accountable person and the deceased and also involve common contention, they are disposed of by this consolidated order for the sake of convenience.
(2.) The deceased had left a will which he had made on 1-5-1965. As per this will, he had desired his sons Hukumchand and Niralchand, to whom he had left the residuary estate, to spend Rs. 8,000 each on his three unmarried daughters. The expenditure was to be made out of his estate. One of his daughters was married during his lifetime. It may be observed here that the deceased had died on 3-10-1971. However, two of his daughters remained unmarried. There was no claim before the Assistant Controller regarding the deduction of any of the above amounts in the computation of the value of the estate of the deceased. However, in appeal before the Assistant Controller (Appeals), the accountable person for the first time claimed that the above amount of Rs. 16,000 should be deducted from the value of the estate. The Controller observed as under : Now, to perform the marriages of unmarried daughters is a liability of the joint family and it is but fair that some provision should be made for this. Again looking to the principal value of the estate and assets of the family the sum of Rs. 16,000 for the marriage of two daughters is also quite reasonable. The sum of Rs. 16,000 will therefore be deducted from the HUF's properties. Since the share of the deceased was only 1/4th in the value of the properties, the reduction from the dutiable estate will be of Rs. 4,000 only.
(3.) BEING dissatisfied with the extent of the claim admitted by the Controller, the accountable person has preferred this appeal before us. On the other hand, the department is also in appeal, contending that he had erred in allowing a reduction as no such claim was either made in the return or before the Assistant Controller at the time of the assessment proceedings.;

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