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1991 (11) TMI 54 - SC - Indian LawsWhether the act of a member of a joint family by which he impresses his individual property with the character of joint family property or "throws" it into the hotchpotch of the joint family or "blends" it with the joint family property is a "disposition" within the meaning of the Estate Duty Act, 1953 ? Held that:- We endorse this reasoning and think that the High Court was right in holding, in the present cases, that the act of blending did not result in the "gift" of immovable properties within the meaning of the statute and that Rajamani Ammal [1972 (1) TMI 9 - MADRAS High Court] required no reconsideration because of Ranganayaki Ammal / Trikamlal [1976 (7) TMI 61 - SUPREME Court]. Appeal dismissed.
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