9911796707
TMI Blog1991 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1957, at the instance of the assessee reads thus : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the status of the applicant was rightly taken as Hindu undivided family (specified) ?" The assesses is a Hindu undivided family which consisted of the karta, his wife, five daughters and three sons. Two unmarried sons had died earlier and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and agrees that from this day onwards she will have no right, title and interest in other joint family properties of the releasee as a legal heir of her deceased sons." The contention of the assessee was that since she had released her rights in the family properties, she had ceased to be a member of the Hindu undivided family and, therefore, the assessee-Hindu undivided family could not be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he release deed, she ceased to be member of the joint family. It is not possible to accept this contention. A female member of Hindu family is not a coparcener ; she has no right to seek partition ; her membership of the joint family arises by virtue of her marriage with a male member of the family or being a daughter born to a male member of the family. As a daughter, she continues to be a memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and, in the case of unmarried daughters, claim to marriage expenses out of joint family properties (Vide : Mayne's Hindu Law, 12 th Edn., page 147, regarding marriage expenses). A female is a member of a joint family, not because of any inherent right over the joint family properties, but by virtue of a particular relationship with the male members of the family. In view of the above, we agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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