https://www.taxtmi.com/caselaws?id=69198 In wealth-tax law, the expression "Hindu undivided family" was treated as wider than coparcenary and as referring to a Hindu joint family that may include female members. The statutory language in paragraph 1(1A) of Part I of the Schedule to the Wealth-tax Act was read as not limiting membership to persons entitled to claim partition, because that restriction was absent from the provision itself and appeared only in a contrasting proviso in the Finance Act, 1973. On that construction, the wife of the karta was held to be a member of the Hindu undivided family, and the higher rate of wealth-tax was correctly applied. en-us Sat, 31 Jul 1976 00:00:00 +0530 Tue, 05 Apr 2011 16:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69198 In wealth-tax law, the expression "Hindu undivided family" was treated as wider than coparcenary and as referring to a Hindu joint family that may include female members. The statutory language in paragraph 1(1A) of Part I of the Schedule to the Wealth-tax Act was read as not limiting membership to persons entitled to claim partition, because that restriction was absent from the provision itself and appeared only in a contrasting proviso in the Finance Act, 1973. On that construction, the wife of the karta was held to be a member of the Hindu undivided family, and the higher rate of wealth-tax was correctly applied. Case-Laws Income Tax Sat, 31 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69198