TMI Blog1971 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... rafulla Chandra Bhar died on the 27th April, 1956, leaving behind him house properties and certain other movable properties. The family of the deceased consisted of six members, who are: 1. Smt. Nayantra Bhar, mother of the deceased. 2. Smt. Radharani Bhar, widow of the deceased. 3. Sri Gouri Shankar Bhar } 4. Sri Uma Shankar Bhar } sons of the deceased. 5. Sri Durga Shankar Bhar. } 6. Smt. Sova Rani Bhar, daughter of the deceased. Smt. Radharani Bhar, Sri Uma Sankar Bhar, Sri Gouri Shankar Bhar and Sri Durga Shankar Bhar have equal shares in the properties left over by the assessee and each one of them was entitled to one-fourth share in the estate of the deceased. Admittedly, the family is governed by the Dayabhaga sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed the appellant's contentions on the ground that even in Dayabhaga families, though the shares of the coparceners be definite and ascertained, the income from the property of the family did not belong to several members in the specified shares but continues to belong to the Hindu undivided family as a whole. He further observed that although the unity of ownership of properties was not present in the case of Dayabhaga families, there was unity of possession in respect of the said properties. The Appellate Assistant Commissioner, therefore, held that unless and until there was a partition in the family, the property and the assets of the family belonged to the Hindu undivided family as a whole. A second appeal was taken to the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he property devolved on his heirs in severalty. Each one of his heirs took a definite share in the property left by the deceased. In view of that concession it is not necessary for us to decide in this case whether a Dayabhaga Hindu family can be considered as a Hindu undivided family within the meaning of section 3 of the Wealth-tax Act, 1957. Quite clearly on the facts of this case the heirs of the deceased took the property of the deceased in separate shares. Therefore, in law each one of them is liable to pay wealth-tax as individual. It cannot be said that an individual who inherits some property from some one becomes a Hindu undivided family merely because he is a member of the Hindu undivided family. In this view of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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