Ancestral Vs Joint Family Property

JOINT FAMILY PROPERTY VS
ANCESTRAL PROPERTY
PRESENTATION FOR THE

DEHRADUN BRANCH OF
CIRC OF THE ICAI
20TH JULY 2019
MISTAKES THAT WE COMMIT
IN RESECT OF IMMOVABLE
MOVABLE PROPERTY
INHERITED FROM OUR
ANCESTORS
WHAT WE DO WHEN WE SEE THAT A
PERSON HAS RECEIVED PROPERTY
ON DEATH OF A LINEAL ASCENDANT
WE TEND TO TAKE IT AS A
P R O P E R T Y O F T H E H U F S IN C E
I T H A S B EE N I N H E RI T ED FR O M
A LINEAL ASCENDANT AND IN
CASE OF SALE OF IT AT A
LATER DATE TREAT THE
CAPITAL GA IN A RI S I N G AS
I N C O M E O F T H E H U F.
DIFFERNTIATE BETWEEN JOINT
FAMILY PROPERTY AND
ANCESTRAL PROPERTY
A L L A N C ES T RA L PR O P E RT IE S
ARE NOT JOINT FAMILY
PROPERTIES AND ALL JOINT
F A M I L Y P RO P E R T I ES A R E N O T
ANCESTRAL PROPERTIES
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
WHAT IS A JOINT FAMILY
PROPERTY
ANY ANCESTRAL PROPERTY

I N H ER I T E D BY A P ER S O N
U N D E R A W IL L O R D E E D O F
GIFT. NO A N C ES T RA L
PROPERTY R E C E I VE D ON
D E A T H O F A N A N C ES T O R W H O
DIES INTE STATE CAN BE
TAKEN AS J O IN T 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.
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 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
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.
MEANING OF COGNATE AND
AGNATE
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.
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.
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
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 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.
QUESTIONS BEFORE SUPREME
COURT ON THE ISSUE-CWT ETC VS
CHANDER SEN 161 ITR 370(1986)
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

Ancestral Vs Joint Family Property

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JOINT FAMILY PROPERTY VS

PRESENTATION FOR THE

A PROPERTY THAT HAS BEEN

ANY ANCESTRAL PROPERTY

8.General rules of succession in the case of

In the above illustration, F, FF, FM, FFF

In the above illustration MF, MFF and

In the above illustration S, D, SS and SD are the

IT IS NECESSARY TO BEAR IN MIND THE PREAMBLE TO THE

THE QUESTION HERE IS WHETHER THE INCOME OR

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