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17. For a proper appreciation of this contention, we may examine what exactly dower means and whether it amounts to a debt in praesenti so as to entitle the assessees to deduct the same in computing their net wealth within the meaning of Section 2(m) of the Act.

18. Dower is of two kinds, viz., (i) prompt and (ii) deferred. Dower which is payable on demand is called prompt dower, and the one payable on dissolution of marriage by death or divorce is known as deferred dower. The dower may be either prompt or deferred, depending upon the terms of the agreement entered into between the husband and wife at the time of the marriage. It may also be partly prompt and partly deferred. The wife is competent to realise the prompt dower either in whole or in part at any time before or after consummation. She can either demand the entire prompt dower or a portion of it. Where the payment of the dower is postponed until demanded by the wife, such dower is also prompt dower but not deferred dower. Where there is no agreement at the time of the marriage regarding the nature of the dower, the whole of it must be regarded according to Shia law as "prompt", whereas in the case of Sunnis, the rule is to regard part as " prompt" and the remaining as " deferred ", the proportion being regulated by custom, and in the absence of such custom, by the status of the parties. The wife is at liberty to waive or remit the dower or any portion of it in favour of her husband or heirs. The wife would be entitled to institute a suit for the recovery of prompt dower within 3 years from the date on which the dower was demanded and refused, or on the dissolution of marriage by death or divorce if no such demand was made during the continuance of the marriage. Prompt dower is a debt though an unsecured one. It is an actionable claim. We may in this context notice the following passage of the learned author, Tyabji, in his book on Muslim Law :

"The wife's or widow's claim for the unpaid portion (if any) of the mehr is an unsecured debt due to her from her husband or on his death from his estate, and ranks equally and rateably with other unsecured debts. It is an actionable claim. "

19. Where the parties dissolve the marriage by divorce, the wife would be entitled for immediate payment of the whole of the unpaid dower, both prompt and deferred, if the marriage was consummated ; otherwise she would be entitled to half of that amount. See Section 336(2) of Mulla's Principles of Mohamadan Law (page 309). Deferred dower cannot be converted into prompt dower by making the wife demanding the same as it is not a debt in praesenti. Deferred dower is payable on the dissolution of marriage or the' happening of some event specified in the sianama or as agreed upon by the parties. Normally, the Muslims in India treat deferred dower as a penal sum permitted to remain unpaid with the object of compelling the husband to live together and fulfil the terms of the marriage contract in their entirety. (See Mohamadan Law by Ameer AH, 3rd edition, volume II, page 482). In the case of deferred dower, the husband is not liable to pay the same until the dissolution of the marriage by death or divorce or on the happening of the specified event. Hence, there is no question of any payment of interest on the deferred dower. The wife would be entitled along with other unsecured creditors to proceed against the estate of her deceased husband for the recovery of the deferred dower. She is entitled to widow's Hen for dower against the properties in her possession with the express or implied consent of her husband or his heirs and to recover her dower debt from the rents or income accruing therefrom. We may usefully refer to the following observations of Lord Parker of Waddington, who spoke for the Judicial Committee in Hamira Bibi v. Zubaida Bibi, wherein the scope, nature and incidents of dower have been considered:

23. On the application of the aforesaid principles, we are in entire agreement with the contention of Sri P. Rama Rao, the learned counsel for the revenue, that the assessees were not liable on the dates when the properties in question were transferred, or on the respective valuation dates, to pay the dower to their wives. -In the present case, the original dower of Rs. 10,000 fixed at the time of the marriage of each of the assessees, as disclosed from the respective sianamas, was deferred but not prompt. The agreement to enhance the dower was entered into on 31st December, 1959, para. 3 of which has been extracted earlier. As per para. 3 of the agreements, annexures " C " & " D ", the aforesaid mehr of Rs. two lakhs shall become due and payable on dissolution of marriage by death of either of the parties or otherwise in contingencies provided by law. When once it was agreed that the dower shall become due on dissolution of the marriage, the parties have no option to pay or demand payment, as the case may be, in respect of the said dower prior to the dissolution of marriage. Hence, the husband is not bound or obliged in law to pay the amount of the original or enhanced dower during the subsistence of the marriage. Nor can the wife demand the payment of the same before the dissolution of marriage either by death or by law. As pointed out earlier, the provisions in Mohomadan law to file a suit for recovery of the dower within three years from the date of demand and refusal is a pointer to show that the deferred dower is not a debt which can be demanded by the wife prior to the dissolution of the marriage by either of the parties or by divorce. See Section 292 of Mulla's Principles of Mohamadan Law and Article 103 of the Limitation Act.

25. We do not find any substance in the contention of Mr. Anjaneyulu that the very same para. 3 of the agreement specifically provided for an option to the husband to pay and discharge the mehr earlier at any time thereafter, and, hence, his clients are entitled to pay the same as per the deeds of transfer executed by them. This plea is based on the assumption that the assessees have a right to make such provision. The parties are at liberty to settle the terms relating to the quantum as well as the nature and mode of payment of the dower at the time of, or prior to the marriage, contract and the wife would be entitled to demand and sue for the recovery of the whole of the prompt dower or a portion of it before or after the dissolution of the marriage and it is also transferable. But, however, the parties are not competent under their personal law to convert the deferred dower into a prompt one either by their conduct or by executing any documents. That apart, the deferred dower would not become a debt owed by the assessee during the subsistence of the marriage. The right to claim mehr would arise only in the case of prompt dower as it is payable immediately on marriage if demanded by the wife, whereas in the case of deferred mehr or dower, it is payable on dissolution of marriage or on the happening of some specified event but not otherwise. Post debt or deferred dower or mehr, in our considered opinion, cannot be held to be a debt in praesenti payable by the assessee when the properties have been transferred or on the relevant valuation dates. The assessees either of their volition or with the consent of their wives are not entitled to make such a provision in the deeds executed by them. Such provision will be illegal and not binding on the parties and much less on the revenue. The debts deductible in computing the total net value of the assets of the assessees within the meaning of Section 2(m) must be debts owed by him on the respective valuation dates, but not those which are payable only on the dissolution of the marriage by death or divorce at any future date or on the happening of some specified event. This provision, in any event, is contrary to the provisions of para 3 wherein it was specifically stipulated that the said mehr shall be due and payable on the dissolution of the marriage by death of the parties or in contingencies provided by law.