On cousin demise intestate property would devolve on his mother as she is only surviving class 1 legal heir 

he is not liable to pay wealth tax or inheritance tax 

- As per Hindu Succession Act, when a Hindu male dies intestate, his property will go to Class I heirs, i.e. son/daughter widow, mother, son/daughter of the predeceased daughter; widow of the predeceased son; son/daughter of the predeceased son; widow of the predeceased son. 

- Further, if Class I heirs do not exist, then the property will go to Class II heirs , which includes father; son’s/daughter’s son; son’s/daughter’s daughter; brother; sister; daughter’s/son’s son; daughter’s/son’s daughter; daughter’s/daughter’s son; daughter’s/daughter’s daughter; brother’s son; sister’s son; among others.

- Hence, after the demise of your cousin , his property would be devolved upon his mother as he is divorcee .

- No wealth tax is applied .

1. In case of his death his mother is class I heir. Property will devolve on mother in the absence of any sons/daughter of cousin. In case mother dies before him, property will devolve on his sister’s son being Class II heir of maternal uncle after death of cousin.
2. In case property devolves on him, which will after death of mother, property being passing through inheritance no tax liability arises. But he has to pay mutation charges and municipal taxes as a condition for mutation of property.
3. It is not stated as how cousin is related to you for correct advice.

If your cousin brother is dying without any Will or making any arrangement towards the succession of the properties he may leave behind, then the said properties shall devolve upon his mother who is the class I legal heir (besides his wife and children if he was married and they are survived by his death), upon his intestate death.

The property left behind his deceased father of your cousin brother shall devolve upon his father's legal heirs (including the legal heirs of the deceased daughter), i.e., your cousin brother, his mother and the legal heirs of his deceased sister namely her husband and her minor child, therefore without the other legal heirs/successors in interest relinquishing their rights in the property your cousin cannot inherit/acquire the entire property 

1. If your cousin brother dies intestate (without executing a WILL), since he is a divorce, his property would devolve to his mother (if she were to be alive then). In case your cousin brother's mother had predeceased him, then your cousin brother's property would devolve equally to his deceased father's brothers and sisters. In case of deceased father's brothers and sisters are no more, then the property would devolve to their children. In case, there's no father's brother and/ or sister or their legal heirs, then the property would devolve equally to your cousin brother's mother's brothers and sisters. In the instant case to four brothers and one sister.

2.  Your cousin brother need not pay wealth tax or any other tax.

Dear client I am sorry to hear that but a property of your cousin will pass on to their heir according to the will or in case there is no well it will pass on to the legal succession

There is no wealth or inheritance tax existence in india

If your cousin (brother) has not left any Will, his mother alone shall be entitled to his estate fully to the exclusion of any other relative, as she is the only surviving Class-I legal heir of the deceased cousin (brother).