https://www.taxtmi.com/caselaws?id=291708 Mere membership in a cooperative group housing society does not, by itself, devolve on a nominee or legal heir. The legal distinction is between simple society membership and a situation where a plot or flat has already been allotted: only after allotment do transferable or inheritable rights arise. If the nominee is otherwise ineligible under the bye-laws and no flat has been allotted to the deceased member, the nominee cannot step into the deceased member's shoes. On that basis, orders recognising such nominee membership were unsustainable. en-us Fri, 08 May 2009 00:00:00 +0530 Mon, 23 Nov 2020 12:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291708 Mere membership in a cooperative group housing society does not, by itself, devolve on a nominee or legal heir. The legal distinction is between simple society membership and a situation where a plot or flat has already been allotted: only after allotment do transferable or inheritable rights arise. If the nominee is otherwise ineligible under the bye-laws and no flat has been allotted to the deceased member, the nominee cannot step into the deceased member's shoes. On that basis, orders recognising such nominee membership were unsustainable. Case-Laws Indian Laws Fri, 08 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291708