AIR 1985 SUPREME COURT 716 ::1985 (18) Tax Law Rev 681 ::(1985) MahLR 540 ::(1985) 46 CurTaxRep 349 ::1985 (2) SCC 321 ::(1985) 98 Mad LW 745 ::1985 87 Bom LR 191 ::(1985) 2 CurCC 86 ::(1985) Mah LJ 558 ::1985 Taxation 78 (3) 250 ::(1985) 78 Taxation 250 ::(1987) 163 ITR 31

Supreme Court Of India

(From : Bombay)

Hon'ble Judge(s): O. Chinnappa Reddy, E. S. Venkataramiah, R. B. Misra , JJJ

Maharashtra Agricultural Lands (Ceiling on Holdings) Act (27 of 1961) , S.2(11)(20), S.3, S.4, S.6— Hindu Succession Act (30 of 1956) , S.6— Joint Hindu family consisting of Karta, son, wife and mother - Death of Karta - Surviving members continuing to remain joint - All members together are entitled to one ceiling unit only. Decision of Bombay (HC) reversed.Land ceiling - H.U.F. - Meaning of. Words and phrases Family. A joint Hindu Family governed by Mitakshara School of Law consisted of Karta, his son, wife and his mother. The family owned extensive lands. Karta died after the Hindu Succession Act came into force. His interest devolved on the 3 members in equal shares. The members continued to live together enjoying the family properties as before. After the Lands Ceiling Act came into force the question of determination of surplus lands became necessary. It was the contention of the landholders that on the death of the Karta the surviving members of the family ceased to hold the family property as members of a family and, therefore, each of them was entitled to be allowed to retain one unit of the ceiling area under the Ceiling Act. Held, that the High Court having held that after the death of Karta the joint family of the members continued and there was nothing to show that they separated in residence after the death, erred....