This article has been written by
Jaanvi Jolly
. It seeks to analyze the court’s decision in the case of Commissioner of Wealth Tax vs. Chander Sen (1986) concerning Section 8 of the Hindu Succession Act, 1956. It explores the change in the devolution of interest in coparcenary property pre and post the enactment of the HSA, 1956, along with the opinions of various High Courts and the final decision of the Apex Court.
This article has been published by
Shashwat Kaushik
.
The Concept of Hindu Joint Family
Hinduism, being one of the oldest religions, upholds the institution of the ‘Joint Hindu Family.’ Focused on unity and togetherness, Hindu families are traditionally presumed to be joint in property, food, and worship. Originating from a common male ancestor, the joint family extends to male descendants, wives, unmarried daughters, and adopted children, fostering unity and togetherness until a partition occurs.
The coparcenary within the joint family consists of male descendants up to four degrees from the last male holder, forming a collective ownership of joint family property. The Hindu Succession Act, 1956, introduced significant changes to the inheritance and succession laws, impacting the structure and devolution of coparcenary.
By Section 6 of the Hindu Succession Act, even the ‘daughter of a coparcener’ is now recognized as a coparcener by birth, altering the traditional notions of joint family ownership. The Act reshaped the principles of inheritance and succession concerning coparcenary property.
