SMT. SATHYAPREMA MANJUNATHA GOWDA vs THE CONTROLLER OF ESTATE DUTY, KARNATAKA

The Supreme Court addressed the applicability of Section 8(1)(d) of the Hindu Law Women's Rights Act, 1933, in determining the estate duty liability of the deceased Manjunatha Gowda. The Court held that the estate passed by survivorship to a single coparcener, and thus the widow and unmarried daughter of the deceased had no interest in the property while he was alive. The High Court's ruling that the shares of the widow and daughter were not exempt from estate duty was upheld, affirming the Tribunal's decision.