Impartible estate compensation retained joint family character and remained Hindu undivided family property despite resumption.

Compensation received on resumption of an impartible scheduled jagir retained the character of the original estate and did not become the holder's individual property. Because the estate was governed by primogeniture, the property continued to be treated in law as Hindu undivided family property, and the statutory conversion into compensation was only a substitution for the resumed estate. The jagir laws' recognition of succession and renewal did not destroy impartibility, and the later wealth-tax deeming amendment supported the position that such estates were not previously individual property. Maintenance provisions under the abolition law did not alter this result absent proof of an independent maintenance right in the sons.

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Issues: Whether the compensation received on resumption of a scheduled jagir retained the character of the impartible estate so as to constitute property of the Hindu undivided family, or whether it became the individual property of the holder.

Analysis: The estate was held to be impartible and governed by primogeniture. The conversion of the jagir into compensation did not change the character of the property, because compensation is only a substitute for the estate resumed. The statutory scheme of the jagir laws showed that recognition of succession and renewal of the grant did not destroy impartibility. The later amendment to the wealth-tax law introducing a deeming provision for holders of impartible estates supported the view that, prior to the amendment, such estates were not to be treated as individual property. The maintenance provisions under the abolition law did not alter the character of the compensation in the absence of proof that the sons had an independent maintenance right.

Conclusion: The compensation was held to belong to the Hindu undivided family and not to the assessee in his individual capacity.

Ratio Decidendi: Compensation received on resumption of an impartible ancestral estate retains the character of that estate, and where succession is by primogeniture the property remains joint family property in law despite the absence of partition rights.

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