1989 (12) TMI 108

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....the issue it would be beneficial to keep in focus the factual canvas of the case. The facts stated in the affidavit dated 28-3-1988 are as under : " I, Smt. Jagrani Bai, w/o T. Jairaj Singh, R/O. 5-5-102/1, Ranigunj, Secunderabad solemnly declare that my husband Sri T. Jairaj Singh, who was having extra-marital relationship with many other ladies, thereby causing lot of mental agony and tension to me and disrupting the entire family atmosphere in my house. I had already 3 daughters who were born out of our wedlock and I was very much worried about their future. In order to make their life secure, and also for the sake of their education, maintenance and marriage, I decided to settle major portion of my self-acquired property on all my 3 ....

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....resentative invited our attention to the provisions of section 64(1)(v) which prescribes as under : " 64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly--- (v) Subject to the provisions of clause (i) of section 27, in a case not falling under clause (iii) of this sub-section, to a minor child (not being a married daughter) of such individual, from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate consideration ;" It was argued that since the word " transfer " appearing in section 64(1)(v) comprises within its ambit both direct and indirect transfer, income arising from the properties alleged to ha....

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....erable long period, is not a circumstance, aliunde to which the explanation offered by the assessee could be rejected. Learned counsel stated that even under Adoption and Maintenance Act it is the legal responsibility of the mother to take care of her children. Our attention was invited by the learned counsel to page 1123 of Mulla's Hindu Law: 15th Edition. Commenting on the implication of section 20 of the Hindu Adoption and Maintenance Act, the learned author stated as under :--- "........ But the law laid down in the Section goes further than that and rules that not merely as male, Hindu as was the law previously applicable but a female Hindu as well is now under a legal obligation to maintain legitimate or illegitimate children and a....