Partition in Hindu law turns on unequivocal intention to sever; settlement deed and prior declaration were sufficient evidence.

A Hindu partition requires a definite and unequivocal declaration of intention to separate, communicated to the person affected. Where the family consisted only of the karta and his son, a settlement deed in favour of the son, together with an earlier declaration before a public authority that partition had occurred, was treated as sufficient evidence of severance of joint status. External acceptance or non-acceptance of that declaration by another authority was immaterial, because family status depends on intention and conduct, not on formal acceptance. On that basis, the Hindu undivided family was treated as not continuing, and the settlement was not regarded as a gift to a coparcener.

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Issues: Whether the Hindu undivided family continued to exist so as to render the settlement by the karta in favour of his son void and not liable to gift-tax.

Analysis: A partition in Hindu law is a severance of joint status and depends on a definite and unequivocal declaration of intention to separate, communicated to the person affected. In the case of a family consisting only of the karta and his son, the making of a settlement deed in favour of the son, coupled with the earlier declaration before a public authority that there had been a partition, was treated as sufficient manifestation of an intention to separate. The acceptance or non-acceptance of that declaration by another authority was held immaterial, because status is governed by the declarant's intention and conduct, not by external acceptance.

Conclusion: The Hindu undivided family was held not to have continued, the settlement in favour of the son was not a gift to a coparcener, and the question was answered against the assessee and in favour of the revenue.

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