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TMI Blog1966 (9) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ithstanding the fact that the Hindu undivided family consisted of the assessee, his father and his sons ? (2) Whether there was any material before the Tribunal to reject the assessee's version that he impressed his individual property with the character of joint family property from 1949 onwards ? " The relevant assessment year in respect of which the above questions arise is 1957-58 for which the valuation date is March 31, 1957. The assessee is one of the members of a coparcenary consisting of his father, A. Rajaiah, himself and his two sons, the other son, Inder Prakash Rao, having been adopted by Pedda Veeranna, the maternal grandfather of the assessee. It may be stated that Pedda Veeranna had in the year 1943 gifted a sum of O. S. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any interest in it during his lifetime. On his death intestate, the property passes by succession to his heirs and not by survivorship to the surviving coparceners as in the joint Hindu family. He can, under the law, voluntarily throw his property into the common stock and it will become the joint property of the family. But the intention of abandoning all separate claims must be there. In the present case leaving aside the fact whether the assessee had, in fact, actually done so, his intention was to abandon his separate claim over the property in favour of himself and his sons. This he cannot do under the law. " Though a prima facie reading of the extract of the above order shows that no exception can be taken to some portions of it, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r they belong to different branches or to one and the same branch of the family,--may by act of parties be incorporated with the joint property of the main family or of one of its branches ; and a stranger may also give property to the family as a whole (vide Radhabai v. Nanarav), or to one of its branches (vide Kunacha Umma v. Kutti Mammi Hajee), as a corporate body. Even if the undivided family is not possessed of any nucleus of property which has come to it as 'unobstructed heritage', it may be that, by act of parties, property acquired jointly by all the members or separately by one or more members thereof, can be impressed with the character and incidents of unobstructed heritage or joint property belonging to the main family or to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormalities are necessary to impress the character on a separate property of joint family property. Umamaheswaram J., delivering the judgment of the Division Bench of this court consisting of himself and Krishna Rao J., has put this aspect of the case tersely as follows : " By a clear expression of intention, such as by a statement in a deposition or by an affidavit or by executing a document or by course of conduct he may alter the character of the self-acquired or separate property into joint family property. No formalities, whatsoever, are required for impressing the self-acquired property with the character of joint family property. " The position of law as laid down by the several High Courts now receives the impress of authority of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, any other member or members can carry on business or acquire property, subject to the limitations laid down by the said law, for or on behalf of the family. Such business or property would be the business or property of the family. The identity of the members of the family is not completely lost in the family. One or more members of that family can start a business or acquire property without the aid of the joint family property, but such business or acquisition would be his or their acquisition. The business so started or property so acquired can be thrown into the common stock or blended with the joint family property in which case the said property becomes the estate of the joint family. But he or they need not do so, in which case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family property. On the second question, we must sustain the stand taken by the Tribunal inasmuch as the only intention of treating the property of the value of Rs. 4,000 gifted to the assessee by his maternal grandfather as joint family property was made evident when he filed his income-tax and wealth-tax returns in August, 1958. These returns were followed by a letter given by the assessee on July 23, 1959 in which he informed the Wealth-tax Officer that he had treated the said property which was gifted to him by his grandfather as a joint family property since 1949. There is no other evidence to substantiate the statement that in 1949 he treated the property as a joint family property nor is there any evidence of a course of conduct fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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