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Competency of a woman to act as karta of a joint family under Hindu law. Analysis: The case involved a reference under Section 66(1) of the Income-tax Act, concerning the competency of Mrs. Kesar Bai to enter into a partnership contract in her representative capacity as karta of an undivided family. The dispute arose after the demise of her husband, Radhavallabh, who had a partnership business with his brothers. Following his death, a new partnership agreement was made, designating Kesar Bai as a partner in her capacity as the family manager. The Income-tax Officer initially refused registration, questioning Kesar Bai's competency as the manager of the joint family. However, the Appellate Assistant Commissioner and the Tribunal upheld the partnership's validity, leading to the current reference. The contention raised was whether a woman, specifically Kesar Bai, could act as karta of a joint family under Hindu law. The argument against her competency was based on the traditional view that only males could hold the position of manager in a joint Hindu family. However, the Tribunal disagreed with this assertion, highlighting the evolving status of women in Hindu society. The Tribunal emphasized that antiquated views regarding women's roles have been reformed by legislative acts and judicial decisions, acknowledging the changing landscape of gender equality in modern times. The Tribunal referenced legal precedents to support its decision. It noted that under the Dayabhaga law, a widow can become a coparcener with male heirs and subsequently act as the karta of the joint family. While the Mitakshara law traditionally excludes females from coparcenary rights, the Tribunal held that such exclusion does not automatically disqualify a woman from managing a joint family estate. Citing past judgments, the Tribunal affirmed that any adult member, regardless of gender, can be the manager of a joint Hindu family, emphasizing the rights and responsibilities that come with such a position. In conclusion, the Tribunal determined that Mrs. Kesar Bai was indeed competent to act as the karta of the joint family comprising herself and her minor sons. By affirming her managerial role, the Tribunal upheld the validity of the partnership agreement in question. The decision underscored the progressive shift in Hindu law towards recognizing women's rights and capabilities in managing joint family affairs.
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