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TMI Blog1968 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... int Hindu family and of a Dayabhaga family in the matter of application of rates of taxation - petition to quash the order, is dismissed - - - - - Dated:- 17-10-1968 - Judge(s) : VEERASWAMI., RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.-One PL. S. RM. Sivaswamy Chettiar died on November 30, 1963, leaving two sons, two daughters and his widow. The Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said, the order the respondent has made is only a provisional order. In our view, any question which the respondent is competent to decide cannot be urged and had decided by means of a petition under article 226 of the Constitution. The Act is a self-contained one providing as it does for matters not in common law but for obligations created by it, and a hierarchy of remedies is provided to deal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 6 of the Hindu Succession Act, and that being the case, the principle of aggregation is applied only to cases of joint family governed by Mitakshara law and not to families governed by the Dayabhaga law. It seems to us that the entire argument is misconceived. In the case of a member of a Dayabhagha family dying, no question of aggregation can arise at all, for, the member of such a family dyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the share of the deceased member. It may be seen, therefore, that, but for the principle of aggregation envisaged by section 34(1)(c), there would be discrimination. In fact, section 34(1)(c) avoids such a discrimination. To illustrate, suppose there is a Hindu joint family governed by the Mitakshara law consisting of two brothers and one of them dies leaving two sons. Had it not been for sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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