https://www.taxtmi.com/caselaws?id=17173 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was held to apply only to joint Hindu families within Kerala, with domicile and the Act's territorial scheme treated as the relevant connecting factors. Mere ownership of immovable property in Kerala was insufficient to bring a Hindu joint family domiciled outside the State within the Act, and the property was not treated as held by tenants-in-common on that basis. The suo motu revisional proceedings were also found to be within the statutory limitation period, as the revisional order was passed within four years of the assessment order. en-us Wed, 11 Mar 1998 00:00:00 +0530 Sat, 14 Jan 2012 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17173 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was held to apply only to joint Hindu families within Kerala, with domicile and the Act's territorial scheme treated as the relevant connecting factors. Mere ownership of immovable property in Kerala was insufficient to bring a Hindu joint family domiciled outside the State within the Act, and the property was not treated as held by tenants-in-common on that basis. The suo motu revisional proceedings were also found to be within the statutory limitation period, as the revisional order was passed within four years of the assessment order. Case-Laws Indian Laws Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17173