https://www.taxtmi.com/caselaws?id=15929 An adoption made after the commencement of the Hindu Adoptions and Maintenance Act, 1956 must comply with section 10 of the Act, not prior Hindu law. A person who has completed fifteen years of age cannot be taken in adoption unless a proved custom or usage permits it. Because the adopted person was described as forty years old and no finding was recorded on any applicable custom, the Tribunal proceeded on an incorrect legal basis and ignored the statutory bar. Its order was set aside and the matter remitted for fresh decision under the Act. en-us Mon, 06 Jul 1998 00:00:00 +0530 Mon, 31 Aug 2009 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15929 An adoption made after the commencement of the Hindu Adoptions and Maintenance Act, 1956 must comply with section 10 of the Act, not prior Hindu law. A person who has completed fifteen years of age cannot be taken in adoption unless a proved custom or usage permits it. Because the adopted person was described as forty years old and no finding was recorded on any applicable custom, the Tribunal proceeded on an incorrect legal basis and ignored the statutory bar. Its order was set aside and the matter remitted for fresh decision under the Act. Case-Laws Income Tax Mon, 06 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15929