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1 - 9 of 9 (0.25 seconds)The Hindu Succession Act, 1956
Section 8 in The Hindu Succession Act, 1956 [Entire Act]
The Additional Commissioner Of Income ... vs P.L. Karuppan Chettiar on 1 February, 1978
38.After the demise of Kandasamy Gounder (1987), his 1/4th
https://www.mhc.tn.gov.in/judis
Page 30 of 39
S.A.NOS.1227 AND 1228 OF 2007
share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly),
Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e.,
each would be entitled to 1/20 share. These 1/20 share are separate
properties on the hands of the said legal heirs vide (i) Additional
Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979
MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs.
Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs.
P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs.
Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not
entitled to any share in it during the lifetime of D6.
Commissioner Of Wealth Tax. Kanpur Etc. ... vs Chander Sen Etc on 16 July, 1986
38.After the demise of Kandasamy Gounder (1987), his 1/4th
https://www.mhc.tn.gov.in/judis
Page 30 of 39
S.A.NOS.1227 AND 1228 OF 2007
share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly),
Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e.,
each would be entitled to 1/20 share. These 1/20 share are separate
properties on the hands of the said legal heirs vide (i) Additional
Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979
MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs.
Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs.
P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs.
Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not
entitled to any share in it during the lifetime of D6.
Article 300A in Constitution of India [Constitution]
Commissioner Of Income Tax vs P.L. Karuppan Chettiar on 11 May, 1992
38.After the demise of Kandasamy Gounder (1987), his 1/4th
https://www.mhc.tn.gov.in/judis
Page 30 of 39
S.A.NOS.1227 AND 1228 OF 2007
share shall devolve upon Palaniammal, legal heirs of Sarasu (jointly),
Nallammal, Vijaya and Periyannan under Section 8 of H.S.Act, 1956, i.e.,
each would be entitled to 1/20 share. These 1/20 share are separate
properties on the hands of the said legal heirs vide (i) Additional
Commissioner of Income Tax Vs. P.K.Karuppan Chettiar [AIR 1979
MAD 1]; (ii) Commissioner of Wealth Tax, Kanpur and Others Vs.
Chander Sen [1986 (3) SCC 567]; (iii) Commissioner of Income Tax Vs.
P.L.Karuppan Chettiar [1993 Supp (1) SCC 580] and (iv) Yudhishter Vs.
Ashok Kumar [1987 (1) SCC 204] and hence, 2nd and 3rd plaintiffs are not
entitled to any share in it during the lifetime of D6.
Section 6 in The Hindu Succession Act, 1956 [Entire Act]
Vineeta Sharma vs Rakesh Sharma & Ors on 15 May, 2018
In view of the
judgment of the Hon'ble Supreme Court in Vineeta Sharma Vs. Rakesh
Sharma and others [2020 (9) SCC 1] the mother of the D3 and D4 –
Sarasu died in the year 1995, before commencement of H.S.Amendment
Act, 2005. Hence, D5 to D7 have no interest in the coparcenery. The
relevant portion of the said judgment reads as follows:
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