Partition decree as strong evidence of severance; joint living and joint accounts do not by themselves defeat family partition.

A civil court partition decree in a joint Hindu family is strong evidence of partition and cannot be disregarded for agricultural income-tax purposes unless reliable material shows the partition was a sham with no real intention to divide. Joint residence, joint meals, joint cultivation and joint accounts are not conclusive against partition, because separated members may continue such arrangements for convenience or economy. Reporting income in separate shares was a material circumstance supporting partition, and section 4A of the U.P. Agricultural Income-tax Act did not apply to a genuine family partition. The partition decrees therefore had to be given effect, and the issue was answered in favour of the assessees.

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Issues: Whether partition decrees passed in civil suits between the branches of a joint Hindu family could be ignored for agricultural income-tax assessment on the ground that the coparceners and their wives continued to live, eat, manage cultivation, and maintain accounts jointly.

Analysis: A partition of joint family property can be effected by institution of a suit for partition and a decree of the civil court is strong evidence of partition. To displace that evidence, reliable and pertinent material was required to show that the partition proceedings were a mere sham and that there was no intention to effect partition. Joint living, joint mess, joint cultivation, and joint accounts were not conclusive indicators against partition, because divided members may continue such arrangements for convenience or economy. The showing of income according to separate shares was a material circumstance supporting partition, and section 4A of the U.P. Agricultural Income-tax Act had no application to a case of family partition.

Conclusion: The partition decrees could not be ignored, and the question was answered in the negative, in favour of the assessees.

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