Joint Family Property vs Ancestral Property in Hindu Succession Law

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PRESENTATION FOR THE
DEHRADUN BRANCH  OF
CIRC OF THE ICAI
20
TH
 JULY 2019
 
JOINT FAMILY PROPERTY VS
ANCESTRAL PROPERTY
 
MISTAKES THAT WE COMMIT
IN RESECT OF IMMOVABLE
MOVABLE PROPERTY
INHERITED FROM OUR
ANCESTORS
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WE TEND TO TAKE IT AS A
PROPERTY OF THE HUF SINCE
IT HAS BEEN INHERITED FROM
A LINEAL ASCENDANT AND IN
CASE OF SALE OF IT AT A
LATER DATE TREAT THE
CAPITAL GAIN ARISING AS
INCOME OF THE HUF.
 
WHAT WE DO WHEN WE SEE THAT A
PERSON HAS RECEIVED PROPERTY
ON DEATH OF A LINEAL ASCENDANT
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ALL ANCESTRAL PROPERTIES
ARE NOT JOINT FAMILY
PROPERTIES AND ALL JOINT
FAMILY PROPERTIES ARE NOT
ANCESTRAL PROPERTIES
 
DIFFERNTIATE BETWEEN
JOINT FAMILY PROPERTY AND
ANCESTRAL PROPERTY
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A PROPERTY THAT HAS BEEN
INHERITED BY A PERSON FROM HIS
ANCESTOR WHO HAS DIED INTE
STATE( THAT IS DIED WITHOUT A
WILL) OR BY AN INDIVIDUAL AS PER
WILL OR GIFT DEED OF THE
DECEASED PERSON
 
WHAT IS AN ANCESTRAL
PROPERTY
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ANY ANCESTRAL PROPERTY
INHERITED BY A PERSON
UNDER A WILL OR DEED OF
GIFT. NO ANCESTRAL
PROPERTY RECEIVED ON
DEATH OF AN ANCESTOR WHO
DIES INTE STATE CAN BE
TAKEN AS JOINT FAMILY
PROPERTY
 
WHAT IS A JOINT FAMILY
PROPERTY
 
SECTION 8 OF HINDU SUCCESSION ACT,1956 AS
AMENDED BY AMENDMENT ACT 2005
 
8.General rules of succession in the case of
males.―The property of a male Hindu dying
intestate shall devolve according to the provisions of
this Chapter:―(a) firstly, upon the heirs, being the
relatives specified in class I of the Schedule;(b)
secondly, if there is no heir of class I, then upon the
heirs, being the relatives specified in class II of the
Schedule;(c) thirdly, if there is no heir of any of the
two classes, then upon the agnates of the deceased;
and(d) lastly, if there is no agnate, then upon the
cognates of the deceased.
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HEIRS IN CLASS I AND CLASS II
CLASS I
-SON; DAUGHTER; WIDOW; MOTHER; SON
OF A PRE-DECEASED SON;DAUGHTER OF A PRE-
DECEASED SON;SON OF A PRE-DECEASED
DAUGHTER; DAUGHTER OF A PRE-DECEASED
DAUGHTER; WIDOW OF A PRE-DECEASED SON;
SON OF A PRE-DECEASED SON OF A PRE-
DECEASED SON; DAUGHTER OF A PRE-DECEASED
SON OF A PRE-DECEASED SON; WIDOW OF A PRE-
DECEASED SON OF A PRE-DECEASED SON 1[SON
OF A PREDECEASED DAUGHTER OF A PRE-
DECEASED DAUGHTER; DAUGHTER OF A PRE-
DECEASED DAUGHTER OF A PRE-DECEASED
DAUGHTER; DAUGHTER OF A PRE-DECEASED SON
OF A PRE-DECEASED DAUGHTER; DAUGHTER OF A
PRE-DECEASED DAUGHTER OF A PRE-DECEASED
SON].
 
SCHEDULE TO SECTION 8 OF
HINDU SUCCESSION ACT 1956
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CLASS II
. FATHER.II. (1) SON’S DAUGHTER’S
SON, (2)SON’S DAUGHTER’S DAUGHTER, (3)
BROTHER, (4) SISTER.III. (1) DAUGHTER’S
SON’S SON, (2) DAUGHTER’S SON’S
DAUGHTER, (3)
DAUGHTER’SDAUGHTER’SSON, (4)
DAUGHTER’S DAUGHTER’S DAUGHTER.IV.
(1) BROTHER’S SON, (2) SISTER’S SON, (3)
BROTHER’S DAUGHTER,(4) SISTER’S
DAUGHTER.V. FATHER’S FATHER; FATHER’S
MOTHER. VI. FATHER’S WIDOW; BROTHER’S
WIDOW.VII. FATHER’S BROTHER; FATHER’S
SISTER. VIII. MOTHER’S FATHER; MOTHER’S
MOTHER.IX. MOTHER’S BROTHER;
MOTHER’S SISTER. EXPLANATION.―IN THIS
SCHEDULE,REFERENCES TO A BROTHER OR
SISTER DO NOT INCLUDE REFERENCES TO A
BROTHER OR SISTER BY UTERINE BLOOD.
 
SCHEDULE TO SECTION 8 OF
HINDU SUCCESSION ACT 1956
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AGNATE MEANS A PERSON RELATED TO WHOLLY
THROUGH MALES EITHER BY BLOOD OR BY
ADOPTION. THE AGNATIC RELATION MAY BE A
MALE OR A FEMALE.
COGNATE MEANS A PERSON RELATED NOT
WHOLLY THROUGH MALES. WHERE A PERSON IS
RELATED TO THE DECEASED THROUGH ONE OR
MORE FEMALES, HE OR SHE IS CALLED A
COGNATE. THUS SON’S DAUGHTER’S SON OR
DAUGHTER, SISTER’S SON OR DAUGHTER,
MOTHER’S BROTHER’S SON, ETC. ARE COGNATES,
WHEREAS ONE’S FATHER’S BROTHER, OR
FATHER’S BROTHER’S SON OR FATHER’S SON’S
SON OR FATHER’S SON’S DAUGHTER ARE
AGNATES.
 
MEANING OF COGNATE AND
AGNATE
 
CHART EXPLAINING AGNATE AND COGNATE
 
In the above illustration, F, FF, FM, FFF
and FFM are the agnates of A in ascending
line. MF is not the agnate. F stands for
father and M for mother.
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CHART EXPLAINING AGNATE AND
COGNATE
 
In the above illustration MF, MFF and
MMF are cognates of A. M stand for
mother, MM stands for mother’s mother
and MF stands for mother’s father.
 
CHART EXPLAINING AGNATE AND COGNATE
 
In the above illustration S, D, SS and SD are the
agnates of A in descending line. DD and DS are
cognates of A in descending line. Here S stands
for son and D stands for daughter
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IT IS NECESSARY TO BEAR IN MIND THE
PREAMBLE TO THE HINDU SUCCESSION ACT,
1956. THE PREAMBLE STATES THAT IT WAS
AN ACT TO AMEND AND CODIFY THE LAW
RELATING TO INTESTATE SUCCESSION
AMONG HINDUS.
THE EXPRESS WORDS OF S. 8 OF THE HINDU
SUCCESSION ACT, 1956, CANNOT BE
IGNORED AND MUST PREVAIL. THE
PREAMBLE TO THE ACT REITERATES THAT
THE ACT IS, INTER ALIA, TO "AMEND" THE
LAW. WITH THAT BACKGROUND, THE
EXPRESS LANGUAGE WHICH EXCLUDES
SON'S SON BUT INCLUDED SON OF A
PREDECEASED SON CANNOT BE IGNORED.
 
 
SUPREME COURT ON THE ISSUE
-CWT ETC
VS CHANDER SEN 161 ITR 370(1986)
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THE QUESTION HERE IS WHETHER THE INCOME OR
ASSET WHICH A SON INHERITS FROM HIS FATHER
WHEN SEPARATED BY PARTITION SHOULD BE
ASSESSED AS INCOME OF THE HUF OF THE SON OR HIS
INDIVIDUAL INCOME. THERE IS NO DISPUTE AMONG
THE COMMENTATORS ON HINDU LAW NOR IN THE
DECISIONS OF THE COURTS THAT, UNDER THE HINDU
LAW, AS IT IS THE SON WOULD INHERIT THE SAME AS
KARTA OF HIS OWN FAMILY. BUT THE QUESTION IS,
WHAT IS THE EFFECT OF S. 8 OF THE HINDU
SUCCESSION ACT, 1956 ? THE HINDU SUCCESSION ACT,
1956, LAYS DOWN THE GENERAL RULES OF SUCCESSION
IN THE CASE OF MALES. THE FIRST RULE IS THAT THE
PROPERTY OF A MALE HINDU DYING INTESTATE SHALL
DEVOLVE ACCORDING TO THE PROVISIONS OF CHAPTER
II AND CLASS I OF THE SCHEDULE PROVIDES THAT IF
THERE IS A MALE HEIR OF CLASS I, THEN UPON THE
HEIRS MENTIONED IN CLASS I OF THE SCHEDULE.
CLASS I OF THE SCHEDULE
 
QUESTIONS BEFORE SUPREME
COURT ON THE ISSUE
-CWT ETC VS
CHANDER SEN 161 ITR 370(1986)
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Explore the distinctions between joint family property and ancestral property in the context of Hindu succession law. Learn about common mistakes related to inherited immovable and movable properties, and the implications of receiving property from a lineal ascendant in an HUF. Delve into the definitions and differences of joint family and ancestral properties, as well as the legal aspects governed by Section 8 of the Hindu Succession Act, 1956 as amended.

  • Joint Family Property
  • Ancestral Property
  • Hindu Succession Law
  • Inherited Property

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  1. JOINT FAMILY PROPERTY VS ANCESTRAL PROPERTY PRESENTATION FOR THE DEHRADUN BRANCH OF CIRC OF THE ICAI 20THJULY 2019

  2. MISTAKES THAT WE COMMIT IN RESECT OF IMMOVABLE MOVABLE PROPERTY INHERITED FROM OUR ANCESTORS

  3. WHAT WE DO WHEN WE SEE THAT A PERSON HAS RECEIVED PROPERTY ON DEATH OF A LINEAL ASCENDANT WE PROPERTY OF THE HUF SINCE IT HAS BEEN INHERITED FROM A LINEAL ASCENDANT AND IN CASE OF SALE LATER DATE CAPITAL GAIN INCOME OF THE HUF. TEND TO TAKE IT AS A OF TREAT ARISING IT AT A THE AS

  4. DIFFERNTIATE BETWEEN JOINT FAMILY PROPERTY AND ANCESTRAL PROPERTY ALL ARE PROPERTIES FAMILY PROPERTIES ARE NOT ANCESTRAL PROPERTIES ANCESTRAL NOT PROPERTIES JOINT AND ALL FAMILY JOINT

  5. WHAT IS AN ANCESTRAL PROPERTY A PROPERTY THAT HAS BEEN INHERITED BY A PERSON FROM HIS ANCESTOR WHO HAS DIED INTE STATE( THAT IS DIED WITHOUT A WILL) OR BY AN INDIVIDUAL AS PER WILL OR GIFT DEED OF THE DECEASED PERSON

  6. WHAT IS A JOINT FAMILY PROPERTY ANY INHERITED UNDER GIFT. PROPERTY DEATH OF AN ANCESTOR WHO DIES INTE STATE TAKEN AS JOINT PROPERTY ANCESTRAL PROPERTY PERSON DEED ANCESTRAL RECEIVED BY A A WILL NO OR OF ON CAN FAMILY BE

  7. SECTION 8 OF HINDU SUCCESSION ACT,1956 AS AMENDED BY AMENDMENT ACT 2005 8.General males. The intestate shall devolve according to the provisions of this Chapter: (a) firstly, upon the heirs, being the relatives specified in class I of the Schedule;(b) secondly, if there is no heir of class I, then upon the heirs, being the relatives specified in class II of the Schedule;(c) thirdly, if there is no heir of any of the two classes, then upon the agnates of the deceased; and(d) lastly, if there is no agnate, then upon the cognates of the deceased. rules property of succession of in the Hindu case of a male dying

  8. SCHEDULE TO SECTION 8 OF HINDU SUCCESSION ACT 1956 HEIRS IN CLASS I AND CLASS II CLASS I-SON; DAUGHTER; WIDOW; MOTHER; SON OF A PRE-DECEASED SON;DAUGHTER OF A PRE- DECEASED SON;SON DAUGHTER; DAUGHTER DAUGHTER; WIDOW OF SON OF A PRE-DECEASED DECEASED SON; DAUGHTER OF A PRE-DECEASED SON OF A PRE-DECEASED SON; WIDOW OF A PRE- DECEASED SON OF A PRE-DECEASED OF A PREDECEASED DAUGHTER DECEASED DAUGHTER; DECEASED DAUGHTER DAUGHTER; DAUGHTER OF A PRE-DECEASED SON OF A PRE-DECEASED DAUGHTER; DAUGHTER OF A PRE-DECEASED DAUGHTER SON]. OF PRE-DECEASED PRE-DECEASED PRE-DECEASED SON OF A OF A A SON; PRE- A SON 1[SON OF A OF A PRE-DECEASED PRE- PRE- DAUGHTER OF A OF A PRE-DECEASED

  9. SCHEDULE TO SECTION 8 OF HINDU SUCCESSION ACT 1956 CLASS II. FATHER.II. (1) SON S DAUGHTER S SON, (2)SON S DAUGHTER S DAUGHTER, (3) BROTHER, (4) SISTER.III. SON S SON, (2) DAUGHTER, DAUGHTER SDAUGHTER SSON, DAUGHTER S DAUGHTER S (1) BROTHER S SON, (2) SISTER S SON, (3) BROTHER S DAUGHTER,(4) DAUGHTER.V. FATHER S FATHER; FATHER S MOTHER. VI. FATHER S WIDOW; BROTHER S WIDOW.VII. FATHER S BROTHER; FATHER S SISTER. VIII. MOTHER S FATHER; MOTHER S MOTHER.IX. MOTHER S MOTHER S SISTER. EXPLANATION. IN THIS SCHEDULE,REFERENCES TO A BROTHER OR SISTER DO NOT INCLUDE REFERENCES TO A BROTHER OR SISTER BY UTERINE BLOOD. (1) DAUGHTER S DAUGHTER S SON S (3) (4) DAUGHTER.IV. SISTER S BROTHER;

  10. MEANING OF COGNATE AND AGNATE AGNATE MEANS A PERSON RELATED TO WHOLLY THROUGH MALES EITHER ADOPTION. THE AGNATIC MALE OR A FEMALE. COGNATE MEANS A PERSON WHOLLY THROUGH MALES. WHERE A PERSON IS RELATED TO THE DECEASED MORE FEMALES, HE OR COGNATE. THUS SON S DAUGHTER, SISTER S MOTHER S BROTHER S SON, ETC. ARE COGNATES, WHEREAS ONE S FATHER S FATHER S BROTHER S SON SON OR FATHER S SON S AGNATES. BY BLOOD OR BY RELATION MAY BE A RELATED NOT THROUGH SHE DAUGHTER S SON OR ONE OR IS CALLED SON DAUGHTER, A OR BROTHER, FATHER S DAUGHTER OR OR SON S ARE

  11. CHART EXPLAINING AGNATE AND COGNATE clip_image002 In the above illustration, F, FF, FM, FFF and FFM are the agnates of A in ascending line. MF is not the agnate. F stands for father and M for mother.

  12. CHART EXPLAINING AGNATE AND COGNATE clip_image006 In the above illustration MF, MFF and MMF are cognates of A. M stand for mother, MM stands for mother s mother and MF stands for mother s father.

  13. CHART EXPLAINING AGNATE AND COGNATE clip_image004 In the above illustration S, D, SS and SD are the agnates of A in descending line. DD and DS are cognates of A in descending line. Here S stands for son and D stands for daughter

  14. SUPREME COURT ON THE ISSUE-CWT ETC VS CHANDER SEN 161 ITR 370(1986) IT IS NECESSARY TO BEAR IN MIND THE PREAMBLE TO THE HINDU SUCCESSION ACT, 1956. THE PREAMBLE STATES THAT IT WAS AN ACT TO AMEND AND CODIFY THE LAW RELATING TO INTESTATE AMONG HINDUS. THE EXPRESS WORDS OF S. 8 OF THE HINDU SUCCESSION ACT, IGNORED AND MUST PREAMBLE TO THE ACT REITERATES THAT THE ACT IS, INTER ALIA, TO "AMEND" THE LAW. WITH THAT EXPRESS LANGUAGE SON'S SON BUT INCLUDED PREDECEASED SON CANNOT BE IGNORED. SUCCESSION 1956, CANNOT PREVAIL. BE THE BACKGROUND, WHICH THE EXCLUDES SON OF A

  15. QUESTIONS BEFORE SUPREME COURT ON THE ISSUE-CWT ETC VS CHANDER SEN 161 ITR 370(1986) T H E Q U E S T I O N H E R E I S W H E T H E R T H E I N C O M E O R A S S E T W H I C H A S O N I N H E R I T S F R OM H I S F A T H E R W H E N S EP A R A T E D B Y A S S E S S E D A S I N C O M E O F TH E H U F O F T H E S O N O R H I S I N D I V I D U A L I N C O M E . T H E R E I S N O D I S P U T E A M O N G T H E C O M M E N T A T O R S O N H I N D U L A W N O R I N T H E D E C I S I O N S O F T H E C O U R T S T H A T , U N D E R T H E H I N D U L A W , A S I T I S T H E S O N W O U L D I N H E R I T T H E S A M E A S K A R T A O F H I S O W N F A M I L Y . B U T T H E Q U E S T I O N I S , W H A T I S T H E E F F E C T O F S U C C ES S I O N A C T , 1 9 5 6 ? T H E H I N D U S U C C E S S I O N A C T , 1 9 5 6 , L A YS DO W N T H E G EN E R A L R U L ES O F S U C C ES S I O N I N T H E C A S E O F M A L E S . TH E F I R S T R UL E I S T H A T T H E P R O P E R T Y O F A M A L E H I ND U D Y I N G I NT E S T A T E S H A L L D E V O L V E A C C O R D I N G T O TH E P R O V I S I ON S O F C H A P TE R I I A N D C L A S S I O F T H E S C H E D U L E P R O V I D E S T H A T I F T H E R E I S A M A L E H E I R O F C L A S S I , T H E N U P O N T H E H E I R S M E N T I O N E D I N C L A S S I O F TH E S C H E D U L E . C L A S S I O F T H E S C H E D U L E P A R T I T I O N S H O U L D B E S . 8 O F T H E H I N D U

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