https://www.taxtmi.com/caselaws?id=25477 A notice under the Wealth-tax Act addressed to a Hindu undivided family was held ineffective once the joint family had been statutorily abolished under the Kerala Joint Hindu Family (Abolition) Act, 1976. After abolition, the former members held the property as tenants in common, so no subsisting family existed for service of notice or for representative assessment in the family name. The post-partition assessment machinery was also inapplicable because the situation involved statutory extinction, not partition. The notice and consequential attachment were therefore invalid, and proceedings based on them could not be sustained. en-us Tue, 18 Aug 1981 00:00:00 +0530 Thu, 28 Jan 2010 18:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25477 A notice under the Wealth-tax Act addressed to a Hindu undivided family was held ineffective once the joint family had been statutorily abolished under the Kerala Joint Hindu Family (Abolition) Act, 1976. After abolition, the former members held the property as tenants in common, so no subsisting family existed for service of notice or for representative assessment in the family name. The post-partition assessment machinery was also inapplicable because the situation involved statutory extinction, not partition. The notice and consequential attachment were therefore invalid, and proceedings based on them could not be sustained. Case-Laws Wealth-tax Tue, 18 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25477