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Supreme Court of India

SHEELA DEVI AND ORS.versusLAL CHAND AND ANR.

Citation
2006 INSC 680
Decided
29 September 2006
Disposal
Case Partly allowed

Holding

Section 6 of the Hindu Succession Act, 1956 governs the devolution of the coparcenary interest and Section 8 does not apply, so the half‑share devolves to all heirs as at least one son was born before the Act.

Summary

The case concerned the devolution of a Mitakshara coparcenary property after the death of Babu Ram in 1989, who left two sons (born 1938 and 1956) and three daughters. The trial court held part of the property to be separate and part ancestral; the appellate courts affirmed, while the High Court held that the pre‑1956 Hindu law governed the succession. On appeal, the Supreme Court examined Sections 6 and 8 of the Hindu Succession Act, 1956 and the 2005 Amendment, determining that Section 6 governs where at least one son was born before the Act and that Section 8 does not apply. The Court also held that the 2005 Amendment was inapplicable because the succession opened after the Act’s commencement. Consequently, the half‑share of the deceased devolved on all his heirs under Section 6, and the decree was modified accordingly. The appeal was partly allowed.

Issues considered

  • Whether Section 8 of the Hindu Succession Act, 1956 applies to the devolution of interest in Mitakshara coparcenary property where the deceased died after the Act but left surviving female heirs of Class I.
  • Whether the law in force prior to the 1956 Act governs the succession of the property in question.
  • Whether the Hindu Succession (Amendment) Act, 2005 is applicable to the succession that opened in 1989.
  • Whether the birth of the second son prior to the commencement of the 1956 Act affects the applicability of the proviso to Section 6.

Legislation cited

Subjects

Hindu Succession ActMitakshara coparcenaryIntestate successionSection 6Section 8Amendment Act 2005Ancestral propertySeparate propertyJoint Hindu familyDevolution of interest

Judgment

A                            SHEELA DEVI AND ORS.
                                      v.
                             LAL CHAND AND ANR.

                              SEPTEMBER 29, 2006
B
                 [S.B. SINHA AND DAL VEER BHANDARI, JJ.]


          Hindu Law:

C         Hindu Succession Act, 1956; Ss. 6 and 8:

         Intestate succession-Property in dispute owned by a person belonging
   to Mitakshara coparcenary-The owner died after 1956 Act came into force
   leaving behind two sons and three daughters-In terms of Revenue records,
  each child was entitled to I/5th share in the property-Challenged by the
D sons-Decreed by trial Court-Appeal against dismissed by first appellate
  Court-Second appeal dismissed by the High Court-On appeal, Held: In
  terms of Section 6 of the Act, if a person died leaving behind surviving female
  members specified in Class I of the Schedule his interest in Mitakshra
  Coparcenary property shall devolve upon heirs by intestate succession and
  not by survivorship-So long as the property remains in the hands of a single
E person, the property could be disposed of by him-But once a son is born,
  he would acquire interest in the co-parcenary property-Since the succession
  in the present case having opened in I989 after the death of the owner/father
  of the parties in dispute, provision of Amendment Act, 2005 not attracted-
  Section 6 of the Act governs the law relating to succession on the death of
F a coparcener in the event the heirs are only male descendants but proviso
  to Section 6(I) creates an exception to the general rules-Though first son
  was a co-parcener but no evidence furnished by them to show that second
  son of the deceased was also born prior to coming into force of the 1956
  Act-Hence, it was the half share in the property of the deceased which
  would devolve upon all his heirs in terms of the provisions of the Act-Decree
G modified accordingly.
         One 'B', owner of the property in dispute, died in the year 1989 leaving
    behind two sons (Plaintiffs-Respondents) and three daughters (Appellants).
    One of his sons was born in the year t 938 whereas other son was born in the
H                                       874
                             SHEELADEVI~LALCHAND                                875
       year 1956. The names of the parties were shown in the revenue records having A
       I/5th share each in the property, which was challenged by plaintiffs-
       respondents, sons of 'B'. The trial Court decreed the suit holding that 'B'
       and his sons constituted a joint Hindu family and I/5th share in the property
     · was their sepa•te property and 4/5th share was ancestral property of 'B'
       qua plaintiffs. The decree was affirmed by the appellate Court. Appeal tiled by B
       appellants/daughters of'B' was dismissed by the High Court holding that the
       nature of the property must be recorded as Hindu Coparcenary and ancestral
       property; it was stated that the law applicable before the Act came into force
       would govern the rights of the parties. Hence the present appeal.

            Appellants-daughters of the deceased 'B' contended that the High Court C
      committed a manifest error in arriving at the findings, in total disregard of
      the provisions of the Hindu Succession Act, 1956; that keeping in view the
      fact that the succession opened only in the year 1989 when 'B' died, the
      question of applying the law as was obtaining prior to coming into force of
      the Act did not arise; and that the provisions contained in Section 8 of the
      Act are clear and explicit and in that view of the matter the succession of the D
      parties would be governed in terms of the Schedule appended thereto.

            Respondents submitted that having regard to the provisions contained
      in Section 6 of the Act, the concept of Mitakshara coparcenary having been
      saved, the parties would be governed thereby.
                                                                                       E
           •Partly allowing the appeal, the Court

             HELD:l.1. Section 6 of the Hindu Succession Act would clearly show
      that where the deceased had left him surviving a female relative specified in
      class I of the Schedule, his interest in the Mitakshara coparcenary property F
      shall devolve by intestate succession and not by survivorship. (879-G-HJ

            1.2. The principle of law applicable in this case is that so long a property.
      remains in the hands of a single person, the same was to be treated as his
      separate property and thus, he would be entitled to disposeoft~e eoparcenary .
      property as the same were his separate property, but, if a son is subsequently G
      born to him or adopted by him, the alienation whether it is by way of sale,
      mortgage or gift, will nevertheless stand, for a son cannot object to alienations
..    so made by his father before he was born or begotten. (880-B-CJ

            C. Krishna Prasad v. C./. T, Bangalore, (1975) 1 SCC 160, relied on.
                                                                                      H
    876                     SUPREME COURT REPORTS (2006) SUPP. 6 S.C.R.

A         Chatturbhooj v. Dharamsi, 98, 438; Lal Bahadur v. Kanhaia Lal, 34
    I.A. 65: 29A. 244: 4 A.L.J. 227: 9 Bom. L.R.: 597: It C.W.N. 417: 17 M.L.J.
    228; Visalatchi v. Annasamy, 5 M.H.C.R. 150: Adurmoni v. Chowdhry, 3 C.1
    and Allah Diyo v. Saha, (1942) A.L.J. 443: 1942 A. 331 - referred to.

          Hindu law Principles & Precedents, 8th Edn. (1987) by N.R.
B Raghavachariar, referred to.
                                                                                           -
         1.3. Although in 1927 '8' had no son and the property at his hands
    became a separate property, in view of the well-settled principles of Hindu
    Law, as soon as a son was born to him the concept of the property being a
C   coparcenary property in terms of Mitakashara School of Hindu Law revived.
                                                                            (881-G)

        MT. Pankajammal & Anr. v. MT. Parthasarthy A(vangar, AIR 33 (1946)
  Madras 99; Muttayan Chettiar v. Sangili Vira Pandia Chinnatambiar, (LRl.A.
  Vol. IX Page 1281; Pratap Narain v. Commissioner ofincome-Tax, U.P., (63
D ITR 5051 and Commissioner of Wealth Tax, Kanpur and Ors. v. Chander Sen
  and Ors., (198613 sec 567, referred to.
         Law of Joint Family System, Debts, Gifts, Maintenance, Damdupat,
    Benami Transaction and Pre-emption, First Edition 1993 by Dr. Paras Diwan
    and Hindu law & Usage, 14th Edition by Mayne, referred to.
E          2. In the instant case, the succession having opened in 1989, evidently,
    the prov~ions of Amendment Act, 2005 would have no application. Sub;section
    (1) of Section 6 of the Act governs the law relating to succession on the death
    of a coparcener in the event the heirs are only male descendants. But, prov\so
    appended to sub-section (1) of Section 6 of the Act creates an exception to the
F   general rules. It was, therefore, obligatory on the part of the Plaintiffs-
    Respondents to show that apart from eldest son of 'B', his younger son will
    also derive the benefit thereof. So far as the second son is concerned, no
    evidence has been brought on records to show that he was born prior to coming
    into force of the Hindu Succession Act. Thus, it was the half share in the
    property of• B' which would devolve upon all his heirs and legal representatives
G   as at least one of his sons was born prior to coming into force of the Act.
    Except to the aforementioned extent, the Courts below are correct in applying
    the provisions of Section 6 of the Act and holding that Section 8 thereof will     ;

    have no application. (885-C-D-E-F]
      Commissioner of Income Tax v. P.L. Karuppan Chettiar, 119931 Supp. 1
H SCC 580; Additional Commissioner of Income Tax v. M. Karthikeyan, (19941
                SHEELA DEVI v. LAL CHAND [SINHA, J.]                     877
Supp. 2 SCC 112 and Daya Singh (Dead) through L.Rs. and Anr. v. Dhan A
Kaur, (1974) 1SCC700, referred to.

      CIVIL APPELLATE JURISDICTION : Civil Appeal No. 4326 of2006.

     From the final Order dated I 0.10.2005 of the High Court of Punjab and
Haryana at Chandigarh in R.S.A. No. 1627of1994.                             B
      Nidesh Gupta, Vinod Shukla and S. Janani for the Appellants.

      Manoj Swarup for the Respondents.

      The Judgment of the Court was delivered by
                                                                               c
      S.8. SINHA. J. Leave granted.

      Interpretation of some of the provisions of The Hindu Succession Act,
1956 (for short "the Act") and, in particular, Sections 6 and 8 thereof arises
for consideration in this appeal which arises out of a judgment and order D
dated I0th October, 2005 passed by the High Court of Punjab and Haryana
in RSA No. 1627of1994 dismissing an appeal from a judgment and order
dated 23rd May, 1994 passed by the Additional District Judge, Patiala affirming
a judgment and decree dated 17th May, 1990 passed by the Subordinate
Judge Ist Class Samana decreeing the suit filed by the plaintiffs-respondents
herein.                                                                         E
      The relationship between the parties is not in dispute. Tulsi Ram was
the owner of the property. He died in the year 1889 leaving behind five sons,
viz., Waliati, Babu Ram, Charanji Lal, Hukam Chand and Uggar Sain. The
aforementioned five sons of Tulsi Ram were members of a Mitakshara
Coparcenary. We are concerned with the estate of one of the sons of Tulsi F
Ram, viz., Babu Ram, whose children are parties before us. It is not in dispute
that Uggar Sain died issueless in 1931. The names of all the brothers were
mutated in the year 1927 in respect of the properties left by Tulsi Ram. Babu
Ram thed in the year 1989 leaving behind two sons, viz., Lal Chand and Sohan
Lal (Plaintiffs-Respondents) and three daughters (Appellants herein). Lal Chand G
was born in 1938 whereas Sohan Lal was born in 1956.

      A finding of fact has been arrived at that the parties are governed by
the Mitakshara School of Hindu Law. The sons of Tulsi Ram were, thus,
coparceners. Upon the death of Tulsi Ram, Babu Ram inherited I/5th share
in the property. However, on the death of Uggar Sain, I/20th share of Tulsi H
    878                     SUPREME COURT REPORTS [2006) SUPP. 6 S.C.R.

A Ram's property was also devolved on him. Indisputably, the names of the
    parties were shown in the revenue records having I/5th share each. The said
    order of the revenue authorities came to be challenged by plaintiffs-respondents
    herein, inter a/ia, on the premise that defendants had not acquired any right,     f
    title and interest in the property.

B         The learned Trial Judge in his judgment recorded the following:

                "9. As a result keeping in view the evidence on record I hold that
            the plaintiffs and Babu Ram had constituted a Joint Hindu Family and
            out of the land in suit I/5th share was separate property of Babu Ram
            and 4/5th share was ancestral property in the hands of Babu Ram qua
c           the plaintiffs. The issue is decided accordingly.''

          The suit of the plaintiffs was decreed on the basis thereof. The Appellate
    Court also affirmed the decree passed by the learned Trial Judge. 'On a
    Second Appeal having been filed by Appellants herein, according to the High
D   Court, the only question which required determination was as to whether the
    provisions of Section 8 of the Act would apply to the facts of the present
    case or the law as applicable prior to the enforcement of the 1956 Act would
    apply. The High Court opined that for the purpose of determination of the
    said question it was necessary to determine the nature of the property.
    Having held that the nature of the property must be recorded as Hindu
E   Coparcenary and ancestral property, it was stated that the law applicable
    before the Act came into force would govern the rights of the parties and not
    the provisions of the Act.

          Mr. Nidesh Gupta, learned counsel appearing on behalf of Appellants
    submitted that the High Court committed a manifest error in arriving at the
F   aforementioned findings in total disregard of the provisions of the 1956 Act.
    The learned counsel would contend that keeping in view the fact that the
    succession opened only in the year 1989 when Babu Ram died, the question
    of applying the law as was obtaining prior to coming into force of the Act
    did not arise. It was urged that the provisions contained in Section 8 of the
G   Act are clear and explicit and in that view of the matter the succession of the
    parties would be governed in terms of the Schedule appended thereto.

        Mr. Manoj Swarup, learned counsel appearing on behalf of Respondents,
  however, would submit that having regard to the provisions contained in
  Section 6 of the Act, the concept of Mitakshara coparcenary having been
H saved, the parties would be governed thereby.
                      SHEELA DEVI v. LAL CHAND [SINHA. J.]                       879
            The Act was enacted to amend and codify the law relating to intestate A
      succession amongst Hindus. Section 4 of the Act provides for an overriding
      effect of the Act. Sub-section (2) of Section 4 of the Act reads as under:

              "For the removal of doubts it is hereby declared that nothing contained
              in this Act shall be deemed to affect the provisions of any law for the
              time being in force providing for the prevention of fragmentation of B
              agricultural holdings or for the fixation of ceilings or for the devolution
              of tenancy rights in respect of such holdings."

            Section 6 of the Act deals with devolution of interest in coparcenary
      property and is in the following terms:
                                                                                         c
              "6. Devolution of interest in coparcenary property. -When a male
              Hindu dies after the commencement of this Act, having at the time of
              his death an interest in a Mitakshara coparcenary property, his interest
              in the property shall devolve by survivorship upon the surviving
              members of coparcenary and not in accordance with this Act:
                                                                                         D
                   Provided that, if the deceased had left him surviving a female
              relative specified in class I of the Schedule or a male relative specified
              in that class who claims through such female relative, the interest of
              the deceased in the Mitakshara coparcenary property shall devolve
              by testamentary or intestate succession, as the case may be, under E
              this Act and not by survivorship.

                 Explanation I.- For the purposes of this section, the interest of
             a Hindu Mitakshara coparcener shall be deemed to be the share in the
             property that. would have been allotted to him if a partition of the
             property had taken place immediately before his death, irrespective of F
             whether he was entitled to claim partition or not.

                 Explanation 2- Nothing contained in the proviso to this section
             shall be construed as enabling a person who has separated himself
             from the coparcenary before the death of the deceased or any of his
             heirs to claim on intestacy a share in the interest referred to therein." G

           A bare perusal of the said provisions would clearly show that where the
1..   deceased had left him surviving a female relative specified in class I of the
      Schedule, his interest in the Mitakshara coparcenary property shall devolve
      by intestate succession and not by survivorship.
                                                                                         H
    880                     SUPREME COURT REPORTS [2006) SUPP. 6 S.C.R.

A          We have noticed hereinbefore that a finding of fact has been arrived at
    that the properties in the hands of Babu Lal and his brothers were joint family
    property.

        The principle of law applicable in this case is that so long a property          f

  remains in the hands of a single person, the same was to be treated as a
B separate property and thus, would be entitled to dispose of the coparcenary
  property as the same were his separate property, but, if a son is subsequently
  born to him or adopted by him, the alienation whether it is by way of sale,
  mortgage or gift, will nevertheless stand, for a son cannot object to alienations
  so made by his father before he was born or begotten. (See Krishna Prasad
C v. C.LT. Bangalore, [1975] 1 SCC 160. But once a son .is born, it becomes a
  coparcenary property and he would acquire an interest therein.

         In N.R. Raghavachariar's Hindu law Principles & Precedents, 8th
    Edn. 1987, Section 244, it is stated :

            ".... Besides, it is absolutely immaterial whether the sons were born to
D           the inheritor before or after the inheritance fell in. But if the property
            is inherited from a paternal ancestor beyond the third degree then the
            property is not ancestral as against the inheritor's sons, and the
            inheritor has absolute powers of disposal over it. So also, if the
            inheritor has neither a son, son's son nor son's son's son, the property
E           is absolute in the inheritor's hands even though he may have other
            relations, for instance, a great-great-grandson or a paternal uncle, in
            the case of inheritance from father [Janki v. Nand Ram, 11 A. 194].
            But property which comes to an inheritor from one of his three
            immediate paternal ancestors as absolute property owing to the
            absence of sons, grandsons or great-grandsons, becomes ancestral
F           property with the birth of any of them, though an - alienation made
            by the inheritor before such birth, cannot be impeached. The character
            of ancestral property is not taken away by there being a partition of
            the property in the family of the inheritor, and though a share of
            ancestral property allotted to a coparcener on partition will be his
G           separate property as regards others [Bejai Bahadur v. Bhupindar,
            17A. 456: 22 1A. 139 (P.C.) it will be ancestral property as against the
            alloUee's sons, grandsons, and great-grandsons whether born before
            or after the partition. [Chatturbhooj v. Dharamsi, 9B. 438; Lal Bahadur
            v. Kanhaia Lal, 34 IA. 65: 29 A. 244: 4 A.LJ. 227: 9 Born. L.R.: 597:
            11C.W.N.417: 17 M.LJ. 228; Visalatchi v. Annasamy, 5 M.H.C.R. 150:
H
                         SHEELA,DEVI v. LAL CHAND [SINHA, J.]                      881
                Adurmoni v. Chowdhry, 3 C.I; Allah Diyo v. Soha, 1942 A.L.J. 443:        A
                1942 A. 331."

               In Law of Joint Family System, Debts, Gifts, Maintenance, Damdupat,
         Benami Transaction and Pre-emption, First Edition 1993, by Dr. Paras Diwan,
         at page 51, it is stated :
                                                                                         B
                " .... They take an interest in it by birth, whether they are in existence
                at the time of partition or are born subsequently. Such share, however,
                is ancestral property only as regards his male issues. As regards other
                relations, it is a separate property, and if the coparcener dies without
                leaving male issues, it passes to his heirs by succession. A person
                who for the time being is the sole surviving coparcener is entitled to C
                dispose of the coparcenary property as if it were his separate property.
.,              He may sell or mortgage the property without legal necessity or he
                may make a gift of it. If a son is subsequently born to him or adopted
                by him, the alienation, whether it is by way of sale, mortgage or gift,
                will nevertheless stand, for a son cannot object to alienations made D
                by his father before he was born or begotten."

              In M. T. Pankaiammal & Anr. v. M. T. Parthasarthv Aiyangar, AIR (33)
         1946 Madras 99, it was held :

                " ........ lfit were necessary I would on the circumstances above adverted E
                be prepared to hold that there was no intention on the part of the
                executant that the son to be adopted had to share the property with
                any son that may be born to him subsequently. But as I have already
                held on a construction of the settlement deed, the plaintiff became
                entitled to the property only on the death of his father and as an
                adopted son, according to Hindu Law, he had to share it along with F
                the after born brother and his step-mother."

               Although in 1927 Babu Ram had no son and the property at his hands
         became a separate property. But, in view of the well-settled principles of
         Hindu Law, as soon as a son was born to him the concept of the property
         being a coparcenary property in terms of Mitakshara School of Hindu Law G
         revived. The law in this behalf has succinctly been stated in Mayne's Hindu
     •   Law & Usage, 14th edition, at pages 627-628 and 641, in the following terms:

                "Where ancestral property has been divided between several joint
                owners, there can be no doubt that if any of them have male issue
                                                                                         H
    882                    SUPREME COURT REPORTS [2006] SUPP. 6 S.C.R.

A           living at the time of the partition, the share which falls to him will
            continue to be ancestral property in his hands, as regards has male
            issue, for their rights had already attached upon it, and the partition
            only cuts off the claims of the dividing members. The father and his
            male issue still remain joint. The same rule would apply even where
            the partition had been made before the birth of male issue or before
B           a son is adopted, for the share which is taken at a partition, by one
            of the coparceners is taken by him as representing his branch. It was
            held by the Andhra Pradesh High Court that where a father divided
            the family property between him and his sons, the share obtained by
            him was his self-acquired property which he could bequeath to his
c           wife .."

            "Coparceners may hold property separately - An examination into the
            property of the joint family wouia not be complete without pointing
            out what property may be held by the individual members as their
            separate property. All property which is not held in coparcenary is
D           separate property and Hindu law recognizes separate property of
            individual members of a coparcenary as well as of separated members.
            (I) Property which comes to a man as obstructed heritage (Saprati
            bandhadaya) is his separate property. It is not self-acquired property
            within the meaning of Hindu law, though in their incidents, there may
            be no difference between the two species.
E
         (See also Muttavan Chettiar v. Sangili Vira Pandia Chinnatambiar,
    [LR LA. Vol. DC Page 128].}

          The question again came up for consideration before a Division Bench
    of the Allahabad High Court in Pratap Narain v. Commissioner of Income-
F   Tax, U.P., [63 ITR 505] wherein Pathak, J. (as His Lordship then was) opined:

           "It seems to us that it is now well settled, that when Hindu undivided
           family property is partitioned between the members of a Hindu
           undivided family, and a share is obtained on such partition by a
           coparc1:ner, it is ancestral property as regards his male issue. They
G          take an interest in it by birth, whether they are in existence at the time
           of partition or are born subsequently. We are of the opinion that it is
           not correct to say that the share of the proper!)', upon partition,          •
           constitutes the separate property of the coparcener and that it is only
           subsequently when a son is born that the property becomes ancestral
H
                SHEELA DEVI v. LAL CHAND [SINHA, J.)                       883

       property or Hindu undivided family property: The birth of the son A
       does not alter the nature of the property. The property all along
       continues to be coparcenary property. But upon the birth of a son all
       the rights which belong to a coparcener belong to that son, and the
       enlarged rights hitherto enjoyed by the sole coparcener are now
       abridged within their normal compass."                                B
      We may, however, notice that the same learned Judge in Commissioner
of Wealth Tax, Kanpur and Ors. v. Chander Sen and Ors., [1986] 3 SCC 567,
in a case where father and his son constituted a HUF and had been carrying
on business in a partnership firm, stated the law in the following terms:

           "We have noted the divergent views expressed on this aspect by        c
       the Allahabad High Court, Full Bench of the Madras High Court,
       Madhya Pradesh and Andhra Pradesh High Courts on one side and
       the Gujarat High Court on the other.

           It is necessary to bear in mind the preamble to the Hindu
       Succession Act, 1956. The preamble states that it was an Act to
                                                                                 D
       amend and codify the law relating to intestate succession among
       Hindus.

               In view of the preamble to the Act i.e. that to modify where
          necessary and to codify the law, in our opinion it is not possible when E
          Schedule indicates heirs in Class I and only includes son and does
          not include son's son but does include son of a predeceased son, to
          say that when son inherits the property in the situation contemplated
          by Section 8 he takes it as karta of his own undivided family. The
          Gujarat High Court's view noted above, if accepted, would mean that
          though the son of a predeceased son and not the son of a son who F
          is intended to be excluded under Section 8 to inherit, the latter would
          by applying the old Hindu law get a right by birth of the said property
          contrary to the scheme outlined in Section 8. Furthermore as noted by
          the Andhra Pradesh High Court that the Act makes it clear by Section
          4 that one should look to the Act in case of doubt and not to the
          preexisting Hindu law. It would be difficult to hold today the property
                                                                                   G
          which devolved on a Hindu under Section 8 of the Hindu Succession
          Act would be HUF· in his hand vis-a-vis his own son; that would
  .. .. amount to creating two classes among the heirs mentioned in Class
        · I, the male heirs in whose hands it will be joint Hindu f1'mily property
          and vis-a-vis son and female heirs with respect to whom no such H
    884                    SUPREME COURT REPORTS (2006] SUPP. 6 S.C.R.

A          concept could be applied or contemplated. It may be mentioned that
           heirs in Class I of Schedule under Section 8 of the Act included
           widow, mother, daughter of predeceased son etc."

          In paragraph I 5, however, the law was stated as under:

B               "It is clear that under the Hindu law, the moment a son is born,
           he gets a share in the father's property and becomes part of the
           coparcenary. His right accrues to him not on the death of the father
           or inheritance from the father but with the very fact of his birth.
           Normally, therefore whenever the father gets a property from whatever
           source from the grandfather or from any other source, be it separated
c          property or not, his son should have a share in that and it will become
           part of the joint Hindu family of his son and grandson and other
           members who form joint Hindu family with him. But the question is:
           is the position affected by Section 8 of the Hindu Succession Act,
            1956 and if so, how? The basic argument is that Sectio11 8 indicates
D          the heirs in respect of certain property and Class 1 of the heirs
           includes the son but not the grandson. It includes, however, the son
           of the predeceased son. It is this position which has mainly induced
           the Allahabad High Court in the two judgments, we have noticed, to
           take the view that the income from the assets inherited by son from
           his father from whom he has separated by partition can be assessed
E          as income of the son individually. Under Section 8 of the Hindu
           Succession Act, 1956 the property of the father who dies intestate
           devolves on his son in his individual capacity and not as karta of his
           own family. On the other hand, the Gujarat High Court has taken the
           contrary view."
F        The said decision has been followed by this Court in Commissioner of
    Income Tax v. P.L. Karuppan Chettiar, (1993] Supp I SCC 580 and Additional
    Commissioner of Income Tax v. M. Karthikeyan, (1994] Supp 2 SCC 112.

       In Eramma v. Veerupana and Ors., AIR (1966) SC 1879, this Court
G observed:
               "It is clear from the express language of the section that it applies
           only to coparcenary property of the male Hindu holder who dies after
           the commencement of the Act. It 1s manifest that the language of
           Section 8 must be construed in the context of Section 6 of the Act.
H          We accordingly hold that the provisions of Section 8 of the Hindu
                 SH.EELA DEVI v. LAL CHAND [SINHA, J.]                      885
         Succession Act are not retrospective in operation and where a male A
         Hindu died before the Act came into force i.e. where succession
         opened before the Act, Section 8 of the Act will have no application."

     (See also Daya Singh (Dead) Through L.Rs. and Anr. v. Dhan Kaur
[1974] 1 sec 100.)
                                                                                   B
      The Act indisputably would prevail over the old Hindu Law. We may
notice that the Parliament, with a view to confer right upon the female heirs,
even in relation to the joint family property, enacted Hindu Succession Act,
2005. Such a provision was enacted as far back in 1987 by the State of Andhra
Pradesh. The succession having opened in 1989, evidently, the provisions of
Amendment Act, 2005 would have no application. Sub-section (I) of Section C
6 of the Act governs the law relating to succession on the death of a
coparcener in the event the heirs are only male descendants. But, proviso
appended to Sub-section (I) of Section 6 of the Act creates an exception. First
son of Babu Lal, viz., Lal Chand, was, thus, a coparcener. Section 6 is
exception to the general rules. It was, therefore, obligatory on the part of the D
Plaintiffs-Respondents to show that apart from Lal Chand, Sohan Lal will also
derive the benefit thereof. So far as the Second son Sohan Lal is concerned,
no evidence has been brought on records to show that he was born prior to
coming into force of Hindu Succession Act, 1956.

     Thus, it was the half share in the property of Babu Ram, which would          E
devolve upon all his heirs and legal representatives as at least one of his sons
was born prior to coming into force of the Act.

       Except to the aforementioned extent; in our opinion, the courts below
are correct in applying the provisions of Section 6 of the Act and holding that
Section 8 thereof will have no application. The appeal is allowed in part and      F
to the aforementioned extent. The decree would be modified accordingly. No
costs.

S.K.S.                                                  Appeal partly allowed.


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