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Rajah Velugoti Kumara Krishna ... vs Rajah Velugoti Sarvagna Kumara ... on 28 October, 1969
In the course of argument, great reliance was placed on the
two decisions of this Court in Mirza Raja Ganapath Vs case, supra
and Raja Velugoti Kumara Krishna's case, supra, for the
proposition that the junior members of a joint family in the case of
an ancient impartible joint family estate take no right in the
property by birth and therefore have no right, of partition having
regard to the very character of the estate that it is impartible. To
our mind, the contention cannot be accepted.
Shiba Prasad Singh vs Rani Prayag Kumari Debi on 7 April, 1932
23. Again, the same principles were approved and applied in Anant Kibe
and Ors. vs. Purushottam Rao and Ors.1984 (Supp) SCC 175 where the
court held that" The incidents of impartible estate laid down in Shiba
Prasad Singh's case and the law there stated have been reaffirmed in the
subsequent decisions of the Privy Council and of this Court..." Then, after
quoting Nagesh Bisto Desai (supra) the Supreme Court held that
"Impartibility is essentially a creature of custom. Here it is a term
of the grant. The junior members of a joint family in the case of
ancient impartible joint family estate take no right in the property
by birth and therefore have no right of partition having regard to
the very nature of the estate that it is impartible.....The
impartibility of the tenure governed by the Jagir Manual of the
Holkar State and the rule of lineal primogeniture governed by the
Jagir Manual, Chapter II, Rules 2 and 3 did not per se destroy its
nature as joint family property or render it the separate property
of the last holder so as to. destroy the right of survivorship ; the
estate retained its character of joint family property and its
devolution was governed by the rule of lineal primogeniture. To
establish that a family governed by the Mitakshara in which there
is an impartible estate has ceased to be joint, it is necessary to
prove an intention, express or implied on the part of the junior
members of the family to renounce their succession to the estate."
State Of U.P vs Raj Kumar Rukmani Raman Brahma on 11 September, 1969
21. Again, the same principles were reiterated in State of Uttar Pradesh
vs. Rajkumar Rukmini Raman Brahma (1970) 2 SCR 355:
Anant Bhikappa Patil vs Shankar Ramchandra Patil on 26 July, 1943
In Anant Bhikappa Patil's case supra, it was observed
that an impartible estate is not held in coparcenary though it may
be joint family property. It may develop as joint family property or
as separate property of the last male holder. In the former case, it
goes by survivorship to that individual, among those male
members who in fact and in law are undivided in respect of the
estate, who is singled out by the special custom e.g. lineal male
primogeniture. In the latter case, jointness and survivorship are
not as such in point the estate devolves by inheritance by the last
male holder in the order prescribed by the special custom or
according to the ordinary law of inheritance as modified by the
custom.
The Indian Penal Code, 1860
The Hindu Succession Act, 1956
Section 18 in Income Tax Rules, 1962 [Entire Act]
Commissioner Of Income-Tax, Punjab, ... vs R. B. Jodha Mal Kuthiala on 19 November, 1965
Commissioner of
Income Tax, Punjab, v. Krishna Kishore L.R. (1941) 68 I.A 155
Anant Bhikappa Patil v. Shankar Ramchandra Patil L.R. 1942 70
GTR 2/1981 & Connected Matters Page 23 of 32
I.A 232 Chinnathavi Alias Veeralakshmi v. Kutasekara Pandiya
Naicker and Anr. [1952]1SCR241.