https://www.taxtmi.com/caselaws?id=276145 Actual joint ownership among members of a Hindu family must be recognised when surplus area is determined under the Punjab Security of Land Tenures Act, 1953, so each co-owner's share is assessed separately. Ownership is not confined to revenue entries in the record-of-rights; true title and share may be proved by other admissible legal evidence. Partition of joint Hindu family property is not a transfer or other disposition of land under the Act because it does not pass an interest from one co-owner to another, but only changes joint enjoyment into separate enjoyment. en-us Mon, 13 Nov 1961 00:00:00 +0530 Wed, 31 Oct 2018 14:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276145 Actual joint ownership among members of a Hindu family must be recognised when surplus area is determined under the Punjab Security of Land Tenures Act, 1953, so each co-owner's share is assessed separately. Ownership is not confined to revenue entries in the record-of-rights; true title and share may be proved by other admissible legal evidence. Partition of joint Hindu family property is not a transfer or other disposition of land under the Act because it does not pass an interest from one co-owner to another, but only changes joint enjoyment into separate enjoyment. Case-Laws Indian Laws Mon, 13 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276145