Kerala Hindus and HUF

Please let me know the Act through which HUF has been abolished in Kerala. As I understand HUF was customary and not governed by any particular Act. The only reference comes in Hindu Succession Act or Income Tax Act.

Thank you Mr Vineet for your prompt response.

Kerala Government enacted   Joint families  abolition act which came into force on and from 1-12-1976.From that day  joint family status stands divided. Without  joint family status how can there be a Hindu Undivided family? Upto that time, Kerala had a number of Joint familities, and  common  properties. Members had right  by birth. Now Kerala Hindus right by birth is abolished.

Dear Shri Haridasan Ji, After this Act passed by State of Kerala, HUF cease to exist in the state of Kerala. Though Income Tax Act recognises HUF as "Person",but, it cannot assess a person which does not exist. Therefore it is not permissible for the Income-tax Department to continue to make assessments in the status of HUF in Kerala after the commencement of t Abolition  Act. Please refer to Hon'ble Supreme Court Decision in the case of CIT v. N. Ramanatha Reddiar (HUF) [1996] 222 ITR 765

I request views from the learned lawyers on the following:

1) While HUF is not admissible in Kerala, can a Kerala-born Hindu, residing outside Kerala and having all his income from outside Kerala, form a HUF (income of HUF also from outside Kerala)?

2) Can such a person (residing outside Kerala) start a HUF, if part of HUF's income is generated in Kerala ?

2) If answer to (1) above is 'Yes', what happens to the HUF when he moves to Kerala and changes to a address in Kerala ? Can the HUF continue or will it have to be dissolved?

Regards

K Anil Kumar