Territorial reach of Hindu family abolition law does not extend to a migrated family permanently settled outside Kerala.

A State law abolishing the joint Hindu family system applies only within its territorial and personal scope and does not automatically alter the status of a migrating Hindu family permanently settled outside that State. On the facts stated, the assessee had migrated from Kerala long before the Kerala Joint Hindu Family System (Abolition) Act, 1975 and was permanently resident in Tamil Nadu, so the Act did not extinguish the family's Hindu undivided family status. The alternative question of assessment as a body of individuals did not require separate consideration once HUF status was accepted.

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Issues: Whether the assessee, a Nambudiri who had migrated from Kerala and was permanently resident in Tamil Nadu, continued to be governed by the Kerala Joint Hindu Family System (Abolition) Act, 1975 so as to lose the status of a Hindu undivided family and be assessable as a body of individuals for the assessment years 1977-78 to 1983-84.

Analysis: The assessee had migrated from his native place in Cochin State long before the Kerala enactment came into force and had thereafter become a naturalised British subject and served in Tamil Nadu for many years before settling there permanently. The principle applied was that Hindu personal law generally travels with the migrating family, but subsequent statutory changes in the place of origin do not automatically govern the family after migration. The Kerala Act was held to have territorial operation only within the State of Kerala and to apply to joint Hindu families residing or domiciled there. Since the assessee was not domiciled in Kerala and was outside the statutory field of operation, the Act could not extinguish his Hindu undivided family status. The alternative contention on body-of-individuals assessment was not examined after acceptance of the main claim.

Conclusion: The assessee was entitled to be assessed in the status of a Hindu undivided family and not as a body of individuals.

Final Conclusion: The departmental assessments treating the assessee as a body of individuals were set aside and the assessee's HUF status was restored for all the years under appeal.

Ratio Decidendi: A State statute abolishing the joint Hindu family system operates only within its territorial and personal scope, and does not alter the status of a migrating Hindu family permanently domiciled outside that State.

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