1968 (5) TMI 4

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....een made in circumstances hereinafter related. Govinda Chandra Das is the karta of a Hindu undivided family consisting of himself and several others. The family is governed by the Dayabhaga school of Hindu law. They used to be assessed, for the purpose of wealth-tax, as Hindu undivided family, in respect of wealth consisting of house properties and bustee lands. For the assessment year 1961-62,....

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....rected that the value of house properties, which was included in the net wealth, should be deleted from the assessment. Aggrieved by the order of the Appellate Assistant Commissioner, the revenue appealed before the Tribunal. There was a difference of opinion between the Accountant Member and the judicial Member. The Accountant Member held that the order passed by the Appellate Assistant Commis....

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....e assessee obtained a reference of the following question of law to this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the house properties possessed jointly by the members of the Hindu undivided family governed by the Dayabhaga school of Hindu law were assessable to wealth-tax jointly in the status of a Hindu undivided family ? " ....

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....m of law, read with section 3(1) of the Hindu Women's Rights to Property Act, 1937, and section 14 of the Hindu Succession Act, 1956, and each of them became entitled to a definite one-half share in the property inherited. In the circumstances, G.K. Mitter J. held that the share of each of them in the income from the house property should be included in his or her individual total income for th....