Coparcenary rights under Hindu family law do not extend to wife and daughters for tenant-in-common assessment.

Section 4(1) of the Kerala Joint Hindu Family System (Abolition) Act applies only to coparceners holding coparcenary property, while its proviso protects only limited rights of other members of an undivided Hindu family. A wife and daughters are not coparceners, and section 14 of the Hindu Succession Act does not create a fresh right for female members to claim a share in coparcenary property or convert them into coparceners. Section 4(2) also does not apply to a joint Hindu family consisting of a sole coparcener with his wife and daughters, so such members cannot be assessed as tenants-in-common.

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Issues: Whether the assessee, his wife and daughters could be treated as holding the property as tenants-in-common, so as to be assessed accordingly under the Agricultural Income-tax Act, 1950, by applying section 4 of the Kerala Joint Hindu Family System (Abolition) Act, 1975 and section 14 of the Hindu Succession Act, 1956.

Analysis: Section 4(1) of the Kerala Joint Hindu Family System (Abolition) Act, 1975 applies only to coparceners holding coparcenary property, while the proviso protects only limited rights of other members of an undivided Hindu family. The wife and daughters of the assessee were not coparceners, and section 14 of the Hindu Succession Act, 1956 does not create a fresh right in female members to claim a share in coparcenary property or convert them into coparceners. Section 4(2) also does not apply to a joint Hindu family consisting of a sole coparcener with his wife and daughters, and such members cannot claim to be assessed as tenants-in-common.

Conclusion: The Tribunal's view was incorrect and the assessee was not entitled to be assessed as a tenant-in-common.

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