Will can impress self-acquired property with joint family character when the testator's intention is clear.

A will must be construed as a whole to ascertain the testator's intention, and an unequivocal declaration in the will can impress self-acquired property with the character of joint family property. Where the recitals showed that the deceased and his sons were living as an undivided Hindu family and that the properties, including the business, were thrown into the common stock for family benefit, the property was treated as joint family property. The absence of previously existing joint family property did not prevent that result when the intention was clear. The reference was answered in favour of the accountable person and against the Revenue.

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Issues: Whether the property passing on the death of the deceased was joint family property or individual property, and whether a declaration in a will could impress self-acquired property with the character of joint family property.

Analysis: The will had to be read as a whole, and the intention of the testator had to be gathered from the entire document. The corrected translation showed that the deceased and his sons were living as an undivided Hindu family, and the recitals indicated an unequivocal declaration that the properties, including the business, were thrown into the common stock for the benefit of the family. The legal effect of such a declaration could not be denied merely because it was contained in a will. The existence of prior joint family property was not a necessary condition for impressing self-acquired property with joint family character.

Conclusion: The property was held to belong to the joint family and not to the deceased individually, so the reference was answered in favour of the accountable person and against the Revenue.

Ratio Decidendi: A will, construed as a whole, may validly contain an unequivocal declaration by which self-acquired property is impressed with joint family character, and the absence of previously existing joint family property does not prevent such treatment where the intention is clear.

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