https://www.taxtmi.com/caselaws?id=12958 Section 4 of the Hindu Succession Act, 1956 overrides inconsistent custom and prior Hindu law from its commencement, so the pre-existing rule of primogeniture and the impartible character of an estate do not survive except where the estate is preserved under section 5(ii). The tax deeming provisions for impartible estates operate only within that narrow saved category; they cannot continue to treat an estate as impartible once the statutory override applies. The same reasoning rejects any view that the old customary position continues until the holder's death, because the Act displaces inconsistent law immediately on commencement. en-us Fri, 05 Oct 2001 00:00:00 +0530 Mon, 25 May 2009 15:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12958 Section 4 of the Hindu Succession Act, 1956 overrides inconsistent custom and prior Hindu law from its commencement, so the pre-existing rule of primogeniture and the impartible character of an estate do not survive except where the estate is preserved under section 5(ii). The tax deeming provisions for impartible estates operate only within that narrow saved category; they cannot continue to treat an estate as impartible once the statutory override applies. The same reasoning rejects any view that the old customary position continues until the holder's death, because the Act displaces inconsistent law immediately on commencement. Case-Laws Income Tax Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12958