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Joint Hindu Family

 JOINT HINDU FAMILY


Joint Hindu Family: All those persons who are linearly descended from a common ancestor and

includes their wives and unmarried daughters. A daughter ceases to be a member of father’s family

on marriage and becomes a member of husband’s family.

There should be at least two members to constitute a joint Hindu family and the the existence of

joint estate is not absolutely necessary to constitute a joint family, and it is possible to have a joint

Hindu family which does not own any estate.


In N. V. Narendranath v. Commissioner Of Wealth Tax, the Court held that the expression

‘Hindu undivided family’ is understood in the sense the Hindu joint family is understood in

personal law of Hindu i.e. there should be at least 2 members.


The Commissioner Of Income-Tax vs Gomedalli Lakshminarayan, after father died, the

question was whether the assessee (the son) is to be assessed as a member of Hindu joint family or

not?

It held that son’s right over the property is not absolute as the two females have the right to

maintenance over the property. Therefore, the income of assessee has to be taxed as the income of

Hindu undivided family. This is only when the property has devolved from father to son and so on

towards the last descendant who is being assessed (ancestral property). However, if the father had

acquired the property, the wife will have right in it but the son’s wife may claim her share in the

son’s part of the property but she cannot claim share as a Hindu undivided property.


Anant Bhikappa Patil v. Shankar Ramchandra Patil, held that if the last surviving coparcener

dies, a Hindu joint family is not ended. It is not going to be terminated as long it is possible in

nature to add a male mumber but contrary to that, it is a fact of law that there can be a joint family

consisting wholly of widows.


Difference between joint Hindu family and coparcener:

In relation to property: For JHF to exist, there is no need for any kind of property to exist but for a

coparcenary to subsist, there has to be an ancestral property.

JHF consists of females also. But this difference has been removed by 2005 amendment as females

are considered to be coparceners as well now.

Coparceners are member of the JHF but not all the members of JHF are coparceners.


Formation under Mitakshara Law:


A single person cannot form a coparcenary, there should be at least 2 members like JHF. A senior

most member should be there for its formation.

Coparcenary is not horizontal but linear. Wife along with husband is not going to create a

coparcenary. The wife will have a share in the property according to the rules of succession.

Four generations inclusive of the senior most male member forms a coparcenary. The generations

after the fourth will only be member of the JHF but not coparceners.

If except one all the coparceners die, he is called the sole surviving coparcener. The sole surviving

member cannot form coparcenary all by himself, there needs to be two members.

Coparcenary is limited to three generations of lineal descendants of the last holder of the property.

According to tenets of Hinduism, only descendants upto three generations would offer spiritual

rituals to the common ancestor.

A wife is not a coparcener because she is not a descendant of that JHF. As far as the share is

concerned, husband and wife will be seen as a single unit. Only unmarried woman is a coparcener

in father’s property. After marriage that right gets extinguished and the wife derives her right to the

property from husband’s side.

The children will become coparceners because they have common male ancestor.

Under Hindu Succession Act, widows for thr first time got the right in her husband’s property. Sec.

14 of the 2004 amendment gave the daughters a right to be coparcenary by birth. A wife is not a

coparcener but has a right to maintenance out of her husband’s property. Therefore, even a widow

who is succeeding her deceased husband’s share in the JHF will not be a coparcener. This was given

under Hindu Women’s right to Property Act, 1937.

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