A VISWANATHA THEVAR Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE question sought to be raised before this court is as to whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicantHindu undivided family has to be assessed at a higher rate as a specified Hindu undivided family under the Wealth-tax Act THE Tribunal has held that the applicant-Hindu undivided family has to be assessed at a higher rate as it comes under sub-paragraph (1A) of para. A of Part I of the Schedule to the Wealth-tax Act and since the wife's wealth has been found to exceed Rs. 1 lakh. THE contention urged on behalf of the assessee is that though the wife is loosely called a member of Hindu undivided family, she is not a coparcener and, therefore, her wealth cannot be taken into account for the purpose of determining whether the applicant Hindu undivided family could be taken to fall under sub-paragraph (1A) of para. A of Part I of the Schedule.

(2.) THE submission made by the learned counsel for the assessee is that sub-paragraph (1A) of para. of Part I of the Schedule will apply only to a Hindu undivided family where there are at least two coparceners, of whom one has got wealth exceeding Rs. 1 lakh. THE learned counsel, however, does not dispute the fact that for the purpose of tax laws, a sole surviving coparcener with female members can constitute a Hindu undivided family. If the contention of the learned counsel for the assessee is to be accepted, then the Hindu undivided family contemplated under sub-paragraph (1A) of para. of Part I of the Schedule can only be a Hindu undivided family with at least two coparceners as members. But we do not see any justification for restricting the operation of sub- paragraph (1A) of para. A of Part I of the Schedule to a Hindu undivided family which has at least two coparceners as members. It is by now well established that it is not a prerequisite for the coming into existence of a Hindu undivided family that there should be at least two coparceners as members.