9911796707
TMI Blog1969 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent to submit a return under the Gift-tax Act pointing out that the officer had reason to believe that a gift made by the petitioner was assessable to gift-tax for the assessment year 1962-63. Thereupon the petitioner represented to the respondent that all he had done was to throw into the hotchpot of his family his self-acquired property making a declaration to that effect, that there was no transfer of property within the meaning of the Gift-tax Act and that, therefore, no liability was incurred under the Act. In the absence of acceptance by the revenue of the stand taken by him to gift-tax the petitioner has applied for the issue of a writ of prohibition. The petitioner's contention is that there is no gift within the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount constituted the asset of the joint family from April 1, 1961. The declaration states that, of his six sons and five daughters, three daughters had been given away in marriage and two sons are associating with him in business as partners. It is said that these two sons are keeping their earnings to themselves. The material part of the declaration reads: "All the other four sons and two daughters are minors and I hereby declare that myself and my wife and the said four minor sons and two minor daughters to constitute into a Hindu undivided family of which I am the karta. My own self-earnings are invested solely in the partnership business and out of the said investment, I have on the first day of April one thousand and nine hundre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as joint family property. Some only of the members of a joint family cannot group themselves into an independent unit as a joint family within the larger unit. The Hindu undivided family, a corporate body with its heritage, is purely a creation of law and cannot be grouped by act of parties. Of course, some members may divide themselves off from the corporate body and leave the rest of the members of the corporate body united. All that is found in the declaration is that the two sons are keeping their earnings with themselves and the father is keeping his earnings to himself. There is no specific assertion or declaration that the other sons ceased to be members of the joint family before April 1, 1961. Without this position being cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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