https://www.taxtmi.com/caselaws?id=29146 Section 4 of the Hindu Succession Act, 1956 overrides prior Hindu law, custom and usage, so the rule of primogeniture for an impartible estate survives only where it is specifically saved by section 5(ii). The Kathiawar covenant protected succession to the Gaddi according to law and custom, but did not preserve primogeniture for all properties of the former rulers. Accordingly, estates not covered by the statutory saving lost their impartible character, reverted to the incidents of joint Hindu family property, and the income could be assessed in the status of a Hindu undivided family rather than as the individual income of the holder. en-us Wed, 28 Jan 1981 00:00:00 +0530 Thu, 11 Mar 2010 11:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29146 Section 4 of the Hindu Succession Act, 1956 overrides prior Hindu law, custom and usage, so the rule of primogeniture for an impartible estate survives only where it is specifically saved by section 5(ii). The Kathiawar covenant protected succession to the Gaddi according to law and custom, but did not preserve primogeniture for all properties of the former rulers. Accordingly, estates not covered by the statutory saving lost their impartible character, reverted to the incidents of joint Hindu family property, and the income could be assessed in the status of a Hindu undivided family rather than as the individual income of the holder. Case-Laws Income Tax Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29146