https://www.taxtmi.com/caselaws?id=61012 Property inherited by a male Hindu heir after the Hindu Succession Act, 1956 does not automatically become joint family property merely because it devolves under section 8. Section 8 regulates succession on intestacy, while section 4 abrogates Mitakshara law only to the extent of inconsistency; where the Act is silent, pre-existing personal law continues to apply. On that basis, the inherited property retained its character in the heir's hands and was assessable as individual property, not as HUF property for wealth-tax purposes. en-us Wed, 25 Jan 1984 00:00:00 +0530 Mon, 10 Jan 2011 13:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61012 Property inherited by a male Hindu heir after the Hindu Succession Act, 1956 does not automatically become joint family property merely because it devolves under section 8. Section 8 regulates succession on intestacy, while section 4 abrogates Mitakshara law only to the extent of inconsistency; where the Act is silent, pre-existing personal law continues to apply. On that basis, the inherited property retained its character in the heir's hands and was assessable as individual property, not as HUF property for wealth-tax purposes. Case-Laws Wealth-tax Wed, 25 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61012