TMI Blog1969 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... e out his case on the merits before the appropriate authorities. - - - - - Dated:- 16-12-1969 - Judge(s) : K. VEERASWAMY., NATESAN., SOMASUNDARAM. JUDGMENT The judgment of the court was delivered by NATESAN J.-The petition for the issue of a writ of prohibition or other appropriate writ prohibiting the respondent from further proceeding with his proposal to assess the petitioner to gift-tax pursuant to his notice under section 16(1) of the Gift-tax Act was heard by us along with T. C. Nos. 272 of 1964, 10 of 1966, etc. raising a common question of law. On February 8, 1965, the petitioner was called upon 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cter of a joint family property, there is no gift within the meaning of section 2(xii) of the Gift-tax Act. But, in the present case, on the materials now placed before us, we cannot pronounce any opinion on the petitioner's case. What calls for determination in all these cases is whether under the personal law there is blending or conversion of the separate property of an individual into joint family property. In the instant case, the petitioner made a declaration on March 30, 1962, by a sworn statement that he, on the 1st April, 1961, threw into the hotchpot of his joint family a sum of Rs. 1,50,000 and that the said amount constituted the asset of the joint family from April 1, 1961. The declaration states that, of his six sons and five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out: "But so long as a family remains an undivided unit, two or more members thereof--whether they be members of different branches or of one and the same branch of the family-can have no legal existence as a separate independent unit; but if they comprise all the members of a branch, or of a sub-branch, they can form a distinct and separate corporate unit within the larger corporate unit and hold property as such." Hindu law recognises only the entire joint family or one or more branches of that family as an entity or entities, and property acquired by that entity in the manner recognised by law would be considered as joint family property. Some only of the members of a joint family cannot group themselves into an independent uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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