https://www.taxtmi.com/caselaws?id=28652 Bhumidhari rights created on vesting under s. 18A of the U.P. Zamindari Abolition and Land Reforms Act, 1951 were treated as fresh proprietary rights, so the agricultural land was held to belong to the coparceners as co-owners or tenants-in-common rather than to the Hindu undivided family as such. The deceased's fractional share could not be fixed at 1/4 without examining the material dates of vesting and the birth of his son, because the son's entitlement by birth depended on whether he was born before the Act became applicable to the area; that issue was therefore remitted for fresh consideration. en-us Fri, 15 Oct 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28652 Bhumidhari rights created on vesting under s. 18A of the U.P. Zamindari Abolition and Land Reforms Act, 1951 were treated as fresh proprietary rights, so the agricultural land was held to belong to the coparceners as co-owners or tenants-in-common rather than to the Hindu undivided family as such. The deceased's fractional share could not be fixed at 1/4 without examining the material dates of vesting and the birth of his son, because the son's entitlement by birth depended on whether he was born before the Act became applicable to the area; that issue was therefore remitted for fresh consideration. Case-Laws Income Tax Fri, 15 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28652