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TMI Blog1973 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... f the family ? For the purpose of deciding that question it would be sufficient if we refer to the facts in Civil Appeal No. 1628 of 1970. In this case we are concerned with the net wealth of the family of the former zamindar of Venkatagiri, for the assessment year 1957-58. The Wealth-tax Officer, while completing the assessment for the year in question included in the assessment the amount of final compensation receivable from the Government not only by the holder of the estate but also by his sons. The amount of compensation as per data sheet made available to the Wealth-tax Officer worked out to Rs. 6,16,416. From this amount the Wealth-tax Officer deducted one-sixth which was payable to the maintenance-holders and brought the balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 957-58 under the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, did not form part of the wealth of the joint family of Rajah Velugoti Sarvagna Kumar Krishna Yachendra Bahadur, Rajah of Venkatagiri, Venkatagiri ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the amount of Rs. 5,74,158 was the liability of the Hindu undivided family of Rajah Velugoti Sarvagna Kumar Krishna Yachendra Bahadur, Rajah of Venkatagiri, Venkatagiri ? " The High Court answered all these questions in favour of the assessee. Thereafter, these appeals have been brought as mentioned earlier, after obtaining certificates from the High Court. The Venkatagiri zamindari was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e family of the holder. For deciding this question it is necessary to refer to certain provisions of the Act. Section 45 of the Act provides : " (1) In the case of an impartible estate which had to be regarded as the property of a joint Hindu family for the purpose of ascertaining the succession thereto immediately before the notified date, the following provisions shall apply... (6) The balance of the aggregate compensation shall be divided among the sharers, as if they owned such balance as a joint Hindu family and a partition thereof had been effected among them on the notified date. " To summarise the effect of section 45, though the estate belonged to the holder exclusively, the Act deems it as the estate belonging to the family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation the holder has no right whatsoever. Hence, it is impossible to say that the compensation paid or payable to the sons can be considered as a wealth of the holder or his family. Mr. Desai contended that it is not the case of the holder that there was any partition wholly or partly in his family and, therefore, we should proceed on the basis that the compensation paid or payable to the sons is the compensation paid or payable to their family. That contention is wholly unacceptable. Section 45 proceeds on the basis that there is a statutory partition between the father and the sons in so far as the payment of compensation is concerned and the amount paid or payable to the sons is their exclusive property. Whether there was partition in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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