Statutory abolition of joint Hindu family status prevents revival of ancestral character on marriage and blocks HUF recognition.

The Kerala Hindu Joint Family System (Abolition) Act, 1975 extinguished the joint Hindu family system in the State from 1 December 1976, including the right by birth and continuance of joint family status. As a result, property held by an individual member after the Act did not regain ancestral character on that member's marriage, and the ordinary Hindu law rule on revival of a Hindu undivided family could not apply. On those facts, no Hindu undivided family came into existence on the assessee's marriage, and assessment in that status was not available.

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Issues: Whether, on the facts and in the circumstances of the case, a Hindu undivided family came into existence on the assessee's marriage in view of the Kerala Hindu Joint Family System (Abolition) Act, 1975.

Analysis: The assessment year was 1979-80, and the assessee had separated from the earlier Hindu undivided family before his marriage. The Act, which came into force on 1 December 1976, statutorily abolished the joint Hindu family system in the State and extinguished the right by birth and the continuance of joint family status. Once the joint family itself had been wiped out by statute, the property held by an individual member after the commencement of the Act could not regain ancestral character on marriage, and the ordinary Hindu law rule regarding revival of a Hindu undivided family on marriage could not operate.

Conclusion: No Hindu undivided family came into existence on the assessee's marriage, and the assessee was not entitled to be assessed in that status.

Ratio Decidendi: Where a joint Hindu family system has been statutorily abolished, the ancestral character of property held by an individual member does not revive on marriage, and no Hindu undivided family can come into existence or be recognised thereafter within that State.

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