9911796707
TMI Blog1965 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... and could not by any means be regarded as income of each of the assessees in the status of a Hindu undivided family. With this view of the terms of the said document, the Tribunal agreed. It however felt that a question of law did arise and, at the instance of the assessees, it made a consolidated reference to us of the following question : " Whether the property obtained and held by the sons by the deed of July 12, 1959, was individually and exclusively for themselves or as kartas of their Hindu undivided families ? " Though the question has been framed in that form, we have indicated the real point for decision, namely, as to whether the income of each of the assessees in question pertains to the income of the Hindu undivided family of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the fact that each of the two sons has been allotted a house of equal value and the father himself reserved to himself a house of similar value. It is also pointed out for the assessees that it was in the contemplation of the father that each son should get a house and enjoy the same separately, that is to say, on behalf of himself and his family. The effect of these features, so it is argued, disclosed a scheme of partition and the allotment of a house to each of the sons was a part of such scheme. We are not persuaded to accept this view of the document. The effect of a disposition under a document has to be ascertained primarily from the intention evinced by the language employed in the particular deed under construction. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty and that being the case, such a father is quite competent to provide expressly when he makes a gift either that the donee would take it exclusively for himself or that the gift would be for the benefit of his branch of the family. As further observed by the Supreme Court : " The material question which the court would have to decide in such cases is, whether taking the document and all the relevant facts into consideration, it could be said that the donor intended to confer a bounty upon his son exclusively for his benefit and capable of being dealt with by him at his pleasure or that the apparent gift was an integral part of a scheme for partition and what was given to the son was really the share of the property which would norma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds in the document to justify such a construction. It is true the document has been described by the father as pakapattiram ; but it is plain that the true nature, effect and character of the transaction cannot be decided from merely the description of the document. We do not say that the description of the transaction in the document should be ignored. But that cannot be decisive of the intention relating to the character of the transaction which has to be ascertained from the document read as a whole. Throughout the document the father is conscious of the fact that the properties which he disposed of either by the settlement or by the deed under construction were his self-acquired properties. Under the settlement of 1944, he made a gift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not indicative of the intention of the father that the property should be taken by the son as ancestral property. All that it shows is that the father wanted to do equal justice to his sons and also to himself. If the father's intention was that each son as representing his branch should get the property allotted to him, he should have clearly used words which would convey that meaning. But that is not the case. We are, therefore, of the view that the Tribunal came to the correct conclusion as to the scope and nature of the disposition under the document dated July 12, 1959, and as to the character of the rental income in the hands of the assessee. We answer the question referred to us against the assessee with costs. Counsel's fee Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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