https://www.taxtmi.com/caselaws?id=40065 A notional partition under section 6 of the Hindu Succession Act serves only to ascertain the deceased coparcener's share and the heirs' entitlement; it does not, by itself, sever a female heir from the joint family or make her a separate member without voluntary separation. The Maharashtra Agricultural Lands (Ceiling on Holdings) Act treats the family as the relevant ceiling unit, and the proviso to section 6 does not create a general rule for separate ceiling units for heirs holding inherited shares. The family therefore remained entitled to only one ceiling unit, and surplus land was to be determined on that basis. en-us Tue, 19 Mar 1985 00:00:00 +0530 Sat, 21 Jun 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40065 A notional partition under section 6 of the Hindu Succession Act serves only to ascertain the deceased coparcener's share and the heirs' entitlement; it does not, by itself, sever a female heir from the joint family or make her a separate member without voluntary separation. The Maharashtra Agricultural Lands (Ceiling on Holdings) Act treats the family as the relevant ceiling unit, and the proviso to section 6 does not create a general rule for separate ceiling units for heirs holding inherited shares. The family therefore remained entitled to only one ceiling unit, and surplus land was to be determined on that basis. Case-Laws Income Tax Tue, 19 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40065