https://www.taxtmi.com/caselaws?id=189956 Property voluntarily thrown into the family hotchpot and treated as joint family property cannot be included in the deceased's estate under section 10 of the Estate Duty Act, 1953 merely because he retained management or enjoyment. A unilateral declaration by a coparcener can impress separate property with the character of joint family property, and once that change occurs the property is no longer capable of being treated as a gift or settlement of disposable separate property. The document also notes that no partition by metes and bounds had taken place, so the deceased retained only an undivided coparcenary interest. Section 10 therefore had no application to the properties in schedules B, C and D. en-us Mon, 04 Mar 1963 00:00:00 +0530 Fri, 27 Jan 2017 17:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189956 Property voluntarily thrown into the family hotchpot and treated as joint family property cannot be included in the deceased's estate under section 10 of the Estate Duty Act, 1953 merely because he retained management or enjoyment. A unilateral declaration by a coparcener can impress separate property with the character of joint family property, and once that change occurs the property is no longer capable of being treated as a gift or settlement of disposable separate property. The document also notes that no partition by metes and bounds had taken place, so the deceased retained only an undivided coparcenary interest. Section 10 therefore had no application to the properties in schedules B, C and D. Case-Laws Income Tax Mon, 04 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189956