https://www.taxtmi.com/caselaws?id=287601 The note explains that a claimed partial partition of a joint Hindu family requires reliable proof, and informal materials such as mutation entries, receipts, affidavits and a consent deed may be insufficient where no partition deed exists and the distribution of assets is unexplained. It further states that, under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, ceiling area is fixed by the family's position on the appointed day and is not enlarged by children born later, save for limited statutory exceptions. It also clarifies that land standing in one member's name counts separately only if separate ownership is proved; otherwise it may remain part of the family holding for ceiling computation. en-us Fri, 06 Aug 1971 00:00:00 +0530 Tue, 21 Apr 2020 15:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287601 The note explains that a claimed partial partition of a joint Hindu family requires reliable proof, and informal materials such as mutation entries, receipts, affidavits and a consent deed may be insufficient where no partition deed exists and the distribution of assets is unexplained. It further states that, under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, ceiling area is fixed by the family's position on the appointed day and is not enlarged by children born later, save for limited statutory exceptions. It also clarifies that land standing in one member's name counts separately only if separate ownership is proved; otherwise it may remain part of the family holding for ceiling computation. Case-Laws Indian Laws Fri, 06 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287601