https://www.taxtmi.com/caselaws?id=61739 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was construed as abolishing the joint Hindu family system in Kerala in its entirety, including the right by birth, joint tenancy and the rule of pious obligation. On that construction, a Hindu undivided family could not arise later merely because the assessee married after the Act came into force, so the assessee remained assessable as an individual. en-us Sat, 22 Oct 1983 00:00:00 +0530 Fri, 14 Jan 2011 16:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61739 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was construed as abolishing the joint Hindu family system in Kerala in its entirety, including the right by birth, joint tenancy and the rule of pious obligation. On that construction, a Hindu undivided family could not arise later merely because the assessee married after the Act came into force, so the assessee remained assessable as an individual. Case-Laws Income Tax Sat, 22 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61739