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TMI Blog1971 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sri Gouri Shankar Bhar } 4. Sri Uma Shankar Bhar } sons of the deceased. 5. Sri Durga Shankar Bhar. } 6. Smt. Sova Rani Bhar, daughter of the deceased. Smt. Radharani Bhar, Sri Uma Sankar Bhar, Sri Gouri Shankar Bhar and Sri Durga Shankar Bhar have equal shares in the properties left over by the assessee and each one of them was entitled to one-fourth share in the estate of the deceased. Admittedly, the family is governed by the Dayabhaga school of Hindu law. The deceased's son, Gouri Shankar Bhar, was granted letters of administration by the court in respect of the properties left over by the deceased. He filed the wealth-tax return in his capacity as the administrator of the estate of the deceased, declaring the status as a Hind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family as a whole. He further observed that although the unity of ownership of properties was not present in the case of Dayabhaga families, there was unity of possession in respect of the said properties. The Appellate Assistant Commissioner, therefore, held that unless and until there was a partition in the family, the property and the assets of the family belonged to the Hindu undivided family as a whole. A second appeal was taken to the Appellate Tribunal which reversed the decision of the Appellate Assistant Commissioner and held, for the detailed reasons given in its order, that under the Dayabhaga school of Hindu law, each coparcener had a definite share in the properties left by the deceased and he was legally the owner thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Wealth-tax Act, 1957.
Quite clearly on the facts of this case the heirs of the deceased took the property of the deceased in separate shares. Therefore, in law each one of them is liable to pay wealth-tax as individual. It cannot be said that an individual who inherits some property from some one becomes a Hindu undivided family merely because he is a member of the Hindu undivided family.
In this view of the matter we find no substance in this appeal and the appeal is accordingly dismissed. The respondent has not appeared in this case. Hence there will be no order as to costs. We are thankful to Mr. T. A. Ramachandran for appearing as amicus curiae in this case at our request.
Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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