TMI Blog1981 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... of the deceased in the joint family properties passed on his death. The Asstt. CED, however, rejected the accountable person's claim on the ground that under s. 12 of the Hindu Adoptions and Maintenance Act, 1956 and under cl. (c) to the proviso the adoption would not divest the estate vested in the deceased. He held that the properties claimed to be joint properties passed on his death. On appeal the Appl. CED held that the claim of the accountable person that so far as the properties other than the agricultural lands and the houses at Yanamadla and a tiled house at Cloth Bazar were concerned they belonged to the HUF consisting of the deceased and his adopted son and consequently only half of it was incredible as passing on the death of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 956, the adoption would not have the effect of divesting any person of any estate vesting in him before the adoption. In the commentary to proviso (c) in the Mulla's Hindu Law, 14th Edition at page 1001 the following passage appears: The proviso (c) to the present section (which must be r/w the relevant provisions of the Hindu Succession Act, 1956) lays downs the express and explicit rule that the adoption of a son or a daughter by a male or female Hindu is not to result in the divesting of any estate vested in any person prior to the adoption. The rule laid down in the proviso does not, however, abrogate the incidents of joint family property as will be seen from the illustrations below. Nor does it have the effect of preventing the adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been investigated. We find that this submission is baseless. The WTO when he made the assessment on the deceased Shri Vanama Venkataratnam for the asst. yr. 1970-71 by order dt. 9th Nov., 1970 had given the following findings as seen from the copy of the Wealth-tax assessment order for the asst. yr. 1970-71 placed before us by the ld. representative for the accountable person. " The assessee filed return in the status of HUF while in the previous years the status was declared as 'Individual' and assessed accordingly. It is represented that the assessee's father Sri V. Anjaneyulu and assessee's two brothers and himself constituted a joint family and there was a partition deed dt. 1st April, 1950 and from that time onwards, the assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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