1990 (1) TMI 20 - HC - Income Tax

Summary

The High Court of Kerala granted a certificate to the Revenue to appeal to the Supreme Court of India against a judgment regarding the scope and impact of the Kerala Joint Hindu Family System (Abolition) Act, 1975. The court held that the Hindu joint family ceased to exist in the state by operation of law from December 1, 1976, based on previous decisions. The court considered it a fit case for appeal to the Supreme Court as a similar certificate had been granted in a previous matter.