Mitakshara coparcenary succession: inherited share devolves by succession and is not blended absent clear conscious intention.

On the death of a Mitakshara coparcener after the commencement of the Hindu Succession Act, 1956, the deceased's interest is first worked out on a notional partition immediately before death; where the proviso to section 6 applies because a Class I female heir exists, that share devolves by succession and leaves the Hindu undivided family with only the balance interest. The inherited share does not become joint family property merely because earlier returns showed the whole property in the family's hands. Blending requires a clear conscious act of throwing separate property into the common stock, and that doctrine does not apply to a Hindu female heir as she is not a coparcener.

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Issues: Whether, on the death of a Mitakshara coparcener after the commencement of the Hindu Succession Act, 1956, his notional share in the joint family property devolves by succession on his heirs so that the Hindu undivided family remains assessable only on the balance share, and whether the heirs' conduct or past assessment history justifies an inference that the inherited share was blended with the joint family property.

Analysis: Under Section 6 of the Hindu Succession Act, 1956, the interest of a deceased Mitakshara coparcener is to be ascertained as the share that would have been allotted on a notional partition immediately before death. Where the deceased leaves a female relative in Class I, the proviso applies and the deceased's share devolves by succession and not by survivorship. The inherited share therefore goes out of the joint family property, while the family continues with the remaining interest. A further inference of blending cannot be drawn merely because the family had earlier shown the entire property in its returns. Blending requires a conscious act or exercise of volition to throw separate property into the common stock. The doctrine is also inapplicable to a Hindu female heir, since she is not a coparcener.

Conclusion: The one-third share of the deceased coparcener devolved on his heirs by succession and ceased to belong to the Hindu undivided family; the family was assessable only on the remaining two-third share, and the department's challenge on this point failed.

Ratio Decidendi: On the death of a Mitakshara coparcener governed by Section 6 of the Hindu Succession Act, 1956, the deceased's notional share devolves by succession where the proviso applies, and inherited property is not treated as joint family property unless there is clear evidence of conscious blending.

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