TMI Blog1932 (5) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... z., maintenance allowance. Her accounts are kept on the cash basis. The assessment out of which the present reference arises is that made on her for the year, 1930-31, based on her income of the previous year which in this case is the calendar year ended 31st December, 1929. The petitioner's husband, the said Ramalinga Mudaliar of Vadapathimangalam and his elder brother Somasundara Mudaliar were members of a Hindu undivided family owning extensive landed and other properties in the Tanjore District. Ramalinga Mudaliar died issueless in December 1912, leaving behind him his widow, the present petitioner, and his sole surviving brother Somasundara Mudaliar on whom the entire estate of the family devolved by survivorship. Some time af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 69,000 as arrears of maintenance allowance (at the rate of ₹ 6,000 only per annum for a period of 11 years and ₹ 4,002-12-0 as proportionate costs with interest on the two amounts from the date of plaint and the date of the decree respectively. In pursuance of this decree the petitioner received sums aggregating ₹ 87,554 on various dates during the previous year . The Income-tax Officer allowed a deduction of ₹ 17,314 from this sum of ₹ 87,554 as expenditure incurred in the conduct of the suit for the maintenance allowance. The balance of ₹ 79,240, the Income-tax Officer proposed to include in the assessment made on the petitioner for the year 1930-31. The petitioner stated that an appeal had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that section. I am of opinion that the word member here means coparcener and that this section is intended to exempt the receipt by a coparcener of his share of the joint family income and not receipts by females who are mere dependents of the family. It is urged on behalf of the petitioner that the words member in this section means and includes not only coparceners but also persons who possess any lesser right or interest than coparceners in the properties of the Hindu undivided family. It has been represented to me that at one time the right of a son's wife or widow amounted to membership of the family with an interest in the family property. But modern judicial decisions have, 1 understand, modified the law as laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Zemindarini of Tiruvur (3 I.T.C. 428). I do not see that there is any distinction between the case now under consideration and the one cited above to warrant a different conclusion in this case. Question (3). Whether maintenance and arrears of maintenance received by a widow of a joint undivided Hindu family by a decree through Court from which an appeal is pending is assessable. The Act imposes a charge on an individual's income, profits and gains of the previous year as described or comprised in s. 6 from whatever source derived, accruing or arising or received in British India. The petitioner received the arrears of maintenance during the previous year in pursuance of decree of Court; such arrears of maintenance, when re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. On appeal, the decree was confirmed by our brothers Curgenven and Sundaram Chetty, JJ. We are informed that leave to appeal to the Privy Council has been granted, but it is not necessary that this reference should wait till the Privy Council appeal is disposed of. On the first question referred to us, the Commissioner stated his view as follows :- It has been represented to me that atone time rights of a son's wife or widow amounted to membership of the family with an interest in the family property. But modern judicial decisions have, I understand, modified the law as laid down in the Smriti texts. The effect of those decisions is that the petitioner cannot be said, on the facts of the case, to be a member of a Hindu un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion I do not think is tenable. The passage already referred to from Mulla's Hindu Law relying on Surendra Nandan v. Sailaja Kant Das Mahapatra [1897] ILR 18 Cal. 385 and the Privy Council decision in Bachoo Hurkisondas v. Mankorebai [1970] ILR 31 Bom. 373 PC shows that there can be a joint family with a single member provided there are other members entitled to maintenance from the estate. It is unnecessary for us to express any opinion in this case on (1)Cases where there is a single male member and there are no widows of deceased coparceners entitled to maintenance; (2)Cases where the surviving male members effect a partition between themselves while continuing to pay maintenance to widows of deceased coparceners. So far ..... X X X X Extracts X X X X X X X X Extracts X X X X
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