Hindu undivided family status under wealth-tax can exist with one male member, wife and daughter, the court confirmed.

For wealth-tax assessment, a Hindu undivided family need not consist of at least two male members. A family comprising one male member, his wife and minor daughter is sufficient in law to constitute a Hindu undivided family as a taxable unit under the Wealth-tax Act. The issue was answered in the negative, and the assessee's position was accepted.

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Issues: Whether a Hindu undivided family consisting of a single male member, his wife and minor daughter is a Hindu undivided family in law for the purposes of wealth-tax assessment.

Analysis: The question stood concluded by the earlier decision holding that it is not necessary for a Hindu undivided family, as a taxable unit under the Wealth-tax Act, to consist of at least two male members. A family comprising one male member, his wife and daughter is sufficient to constitute a Hindu undivided family.

Conclusion: The question was answered in the negative and in favour of the assessee.

Ratio Decidendi: For wealth-tax purposes, a Hindu undivided family may exist even with a single male member, his wife and daughter, and the presence of two male members is not essential.

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