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When there is no male member, can it be said that a Hindu undivided family is in existence?

Sampada Sharma ,
  05 June 2020       Share Bookmark

Court :

Brief :
The agreement did no more than to acknowledge the liability to pay monthly allowance at a fixed and enhanced rate to PannaKuar.The nature of the allowance received by her was not, therefore, altered and, in spite of the execution of the agreement, the allowance received by her was in the capacity as a widow of an undivided Hindu family.
Citation :
Appellant :Commissioner of Income Tax Respondent :Sarvan Kumar Citation :1945 13 ITR 361 All

HINDU SUCCESSION ACT,1956  - CASE LAW –  J. H. F.

C.I.T. v. Sarvan Kumar

(Females are and can be component parts of an undivided Hindu family.)

Bench: Iqbal Ahmad, C.J.

Facts:

  • There was an undivided Hindu family of which Raja Jagat Kumar was the sole surviving coparcener, who died in 1934, leaving behind two widows, an unmarried daughter, a mother, a stepmother who during his lifetime was entitled to and receiving maintenance as the widow of a predeceased coparcener (his father), and two illegitimate sons of his father who are receiving maintenance out of the family estate.

Issue :

  • When there is no male member, can it be said that a Hindu undivided family is in existence?
  • Did Rani PannaKuar( stepmother of Raja Jagat Kumar) receive the maintenance allowance of Rs. 27,000 a year in her capacity as a member of a Hindu undivided family and not by virtue of the agreement executed on the 5th May, 1932?

Contentions raised by Respondent :

  • The existence of a joint estate is not an essential requisite to constitute a joint Hindu family and there may be such a family without owning any property. 

Contentions raised by Appellant :

  • The existence of at least one male member is essential for the constitution of a Hindu undivided family. There can be no joint Hindu family consisting of females only.

Held :

1) A family is an association of people. It is a natural as distinct from an artificial association. The members of an undivided Hindu family consist both of males and females. In other words, females are and can be component parts of an undivided Hindu family. That being so, there can be in our judgment, an undivided Hindu family consisting of females only.

2) Before the agreement of May 1932, PannaKuar was receiving a sum of Rs. 2,000 on account of her monthly allowance. It is equally manifest that she received this allowance in her capacity as a widow of a Hindu undivided family. The agreement did no more than to acknowledge the liability to pay monthly allowance at a fixed and enhanced rate to PannaKuar.The nature of the allowance received by her was not, therefore, altered and, in spite of the execution of the agreement, the allowance received by her was in the capacity as a widow of an undivided Hindu family.

 
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Published in Family Law
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