https://www.taxtmi.com/caselaws?id=27092 The higher-rate wealth-tax provision for a specified Hindu undivided family applies where the family consists of one male member and female members, because the Schedule uses the word "member" and not "male member" or "coparcener". A Hindu undivided family need not have two coparceners for tax purposes, and female members can fall within the statutory description. The distinction between coparcenary and Hindu undivided family is material, so the provision cannot be narrowed by reading in a restriction the text does not contain; the assessee's contrary contention was rejected. en-us Thu, 24 Mar 1983 00:00:00 +0530 Wed, 10 Feb 2010 16:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27092 The higher-rate wealth-tax provision for a specified Hindu undivided family applies where the family consists of one male member and female members, because the Schedule uses the word "member" and not "male member" or "coparcener". A Hindu undivided family need not have two coparceners for tax purposes, and female members can fall within the statutory description. The distinction between coparcenary and Hindu undivided family is material, so the provision cannot be narrowed by reading in a restriction the text does not contain; the assessee's contrary contention was rejected. Case-Laws Wealth-tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27092