Court : Chennai
Reported in : AIR1971Mad52; 75ITR109(Mad)
..... ?'we are of the view that the claim was rightly disallowed (sic allowed). we are unable to accept the contention for the revenue that it was the duty of the kartha under the hindu law to carry on the business of the family and do his utmost for furthering the same and, therefore, the remuneration claimed by annamalai and paid by the ..... . : 63itr238(sc) . following an earlier decision in jitmal bhurmal v. commr. of income-tax : 44itr887(sc) the supreme, court held that the remuneration paid by the hindu undivided family to the kartha who managed the family business should be deducted as expenditure under section 10(2)(xv), observed the supreme court:--'this court in : 44itr887(sc) has already held ..... veeraswami, j.1. this reference relates to the assessment years 1959-60 to 1961-62. the assessment was in the status of hindu undivided family which consisted of annamalai, the kartha, and his minor son. annamalai is a master of arts and a law graduate. he was engaged as an editor of a tamil magazine by name 'kumudam'. the assessee claimed deduction of a ..... that a hindu undivided family can be allowed to deduct salary paid to a member of the family, if the payment is made as a matter of commercial or business expediency.' : 63itr238(sc) was a case of a kartha, though the earlier case related to a junior member of the family .....Tag this Judgment!
Court : Kerala
Reported in : AIR1973Ker192
..... in sarda prasad v. jumna prasad, (air 1961 sc 1074). the position of a manager is stated thus in that decision:--'under the hindu law the kartha of a hindu joint family represents all the members of the family and has the power and duty to take action which binds the family in connection with ..... lordships said at page 531 thus:--'it seems to us that when there is an eldest member of a family, the presumption is that under the hindu law he is the manager of the family. if he is the manager, under section 7, limitation act. discharge can be given without the concurrence of ..... death in the year 1122 1st defendant became the manager of the family. can he give a discharge 7. the right of a manager or kartha of a joint family to represent the members of the family and his power and duty to take action which binds the members of the family ..... execution proceedings and to recover the plaint schedule property with mesne profits. plaintiffs 1 to 3 and defendants 1 and 2 are members of an undivided hindu mitakshara family, 1st defendant is the manager and the property belongs to the family. it was granted to the plaintiffs' family by the paliyam in ..... all matters of management of the family property. clearly, therefore, when in respect of atransaction of property possession has to be received by the several members of the family, it is the kartha .....Tag this Judgment!
Court : Kerala
Reported in : AIR1969Ker163
..... of the family in connection with all matters regarding the management. the court said:--'under the hindu law the kartha of a hindu joint family represents all the members of the family and has the power and duty to take action which binds the family ..... of what the supreme court said in sarda prasad v. jumna prasad. air 1961 sc 1074. there it was held, that under the hindu law, the kartha of a joint family represents the members of the family, and has the power and duty to take action, which binds the members ..... sought to be enforced was the liability to deliver property to a hindu joint family in pursuance of a decree for partition. in paragraph 8 of their judgment their lordships observed:'under the hindu law the karta of a hindu joint family represents all the members of the family and has the ..... , air 1922 mad 12 the question whether limitation will run against a person under disability was considered. the facts of the case are: a hindu who was insane, was entitled to certain properties; his wife, acting as his guardian, transferred certain properties to a person without consideration and necessity ..... in connection with all matters of management of the family property. clearly, therefore, when in respect of a transaction of property possession has to be received by the several members of the family, it is the kartha .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1988KAR20
..... property for a legitimate and proper purpose of the business. (see paras 241, 242 and 246 of hindu law by mulla 15th edition). thus it is clear that the 1st defendant as the manager of the joint hindu family consisting of himself and defendants 2 and 3 acted well within his authority in incurring mortgage debts ..... as a de-facto guardian of defendants 2 and 3 but he has executed them as the kartha of the joint hindu family consisting of himself and defendants 2 and 3. it is also very pertinent to notice that defendants 2 and 3 have not challenged the ..... is not a joint family property. as far as defendant-1 is concerned, he does not dispute that he executed both the mortgages as the kartha of the joint hindu family consisting of himself and his two brothers who are defendants 2 and 3. thus, defendant-1 has not executed the two mortgages in question ..... executed the mortgage deed - ex.p. 1 on his behalf and also on behalf of defendants 2 and 3, who were minors then, as the kartha of the joint hindu family on receiving a sum of rs. 26,000/- from her husband, mortgaging the suit schedule property bearing municipal no. 612 (formerly 521 and 329) ..... requirements of an acknowledgment falling under section 18 of the limitation act, 1963. it is made by the person liable to pay the mortgage money as kartha of the joint family. it is made to the assignee of the mortgages. it acknowledges the mortgage debt in clear and unequivocal terms and seeks time for .....Tag this Judgment!
Court : Chennai
Reported in : AIR1954Mad282; (1953)2MLJ695
..... real interest apart from the individual interest of hanumantha reddi. it is settled law that a joint hindu family as such cannot enter into a partnership. it is possible, however, for the kartha or the managing member of the adult members of the family acting within their rights under the hindu law to enter into partnership in such a manner as to make the entire ..... question of pure iact as to whether he represented the joint family in a partnership business venture or embarked on it in his individual capacity. mayne's hindu law (11th edn., page 302) quotes abundant case law for the well established position that the powers of a senior coparcener to carry on a family business is ordinarily confined to ancestral business, and that ..... a right in profits are reciprocal and indivisible. the coparceners in a joint family require protection from doubtful business ventures by individual coparceners, or even by their managing member or kartha. it is only when circumstances and evidence show clear association of the entire adult coparcenary in a business conducted with others that acting as a legal entity it can sue ..... to her husband's share in the partnership assets in the business which he commenced with strangers. even on the assumption that hanumantha reddi and venkatanarasa reddi constituted a joint hindu family it does not necessarily follow that these two partnerships entered into by hanumantha reddi with strangers wereconducted for the benefit of the joint family in which the joint family .....Tag this Judgment!
Court : Chennai
Reported in : AIR1975Mad51
..... past dealings with the properties of the joint family. we are unable to accept this argument.12. the liability of a kartha to account to the members of a coparcenary has been dealt with in paragraph 238 of mulla's hindu law, 13th edition. in this paragraph it is stated that in the absence of proof of misappropriation of fraudulent and improper conversion ..... -third share in the sale proceeds because that would amount to granting a decree to the plaintiffs for accounting against the kartha of the joint family in respect of his past dealing with the joint family properties which, under the hindu law, the plaintiffs are not entitled to. we shall deal with these three points in the order in which they have been ..... contained in section 6 does not abrogate or repeal the other provisions of the hindu law, namely, those provisions relating to the joint family, management of the joint family and the powers of a kartha in respect of the joint family properties. the joint family not being disrupted, the kartha continued to represent the family and when he received the sale proceeds of the ..... act and not under the provisions of the customary hindu law. to that extent, they have an independent right which is vested in them and may be continued to be enjoyed jointly until physical separation takes place. with that result following, one thing seems to be clear. the representative character of the kartha is clearly affected. he cannot represent that property which vests .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 1998(6)ALD76
..... desires to discontinue the partnership business entered into by the kartha of the joint family, they can only sue the kartha of the family for a division of the assets of the family ..... there is no privity of contract. where a kartha or manager of hindu joint family joins as a partner in a firm, his rights and obligations in respect of other partners of the firm are determined by the partnership act and not by the principles under hindu law. so also if any of the coparceners ..... the only right the members of the hindu joint family have is to call upon the kartha or theother member who is a partner of the firm to account for the profits, he has made in the partnership business. this view of ours gets ample support from mulla hindu law, page 265 (16th edition), wherein it ..... admissible in his evidence, he admitted that after the death of motilal the first plaintiff being the eldest member of the joint family was representing as kartha. only petroleum products business carried on under the name and style of m/s rampratap ramlal is a joint family business, but the site was ..... family property for convenient enjoyment, a compound wall was constructed. mess was separated from the year 1970. in fact, first plaintiff was also acting as kartha of joint family between theyears 1974 and 1978 i.e., after the death of motilal and before disputes arose. ex. a-4 is the assessment order .....Tag this Judgment!
Court : Chennai
Reported in : AIR1976Mad393; (1976)2MLJ414
..... the property of the deceased member. even though the quandom joint family may be continued for the purposes of orthodox hindu law and there is a manager or kartha in charge of the affairs of such joint family, yet such a manager or kartha cannot be reason of his peculiar position as such manager, contract debts or create obligations so as to bind the ..... on intestacy a share in the interest referred to therein.5. in the first paragraph of the section the sense and the spirit of the ancient hindu law is maintained as under it, if a male hindu dies, having as interest in mitakshara coparcenary property, his interest shall devolve by survivorship upon the surviving members of the coparcenary. the act, therefore, does not ..... were content by resting their contentions on the legal position which, according to them, flows from section 6 of the hindu succession act, 1956. the learned trial judge was of the view that the plaintiffs can take advantage of the law as stated in the proviso to section 6 and as they did not claim any share in the profits made by ..... may make then liable for the debt. but, in order to make them liable in the eye of law, it is necessary that there should be acceptable proof and enough material so as to make them liable for such debts incurred by the kartha in the course of the management of the joint family. the liability or the obligation to shoulder such .....Tag this Judgment!
Court : Chennai
Reported in : (1941)2MLJ1050
..... note or of a mortgage after the decree is passed. the liability of the other members of the joint hindu family must be, in both cases, determined by hindu law and not by the reason that the kartha had executed a promissory note in one case and a mortgage deed in the other. why should a distinction ..... bom. 372 baldeo sonar v. mobarak ali khan i.l.r.(1902) cal. 583 and mayne's hindu law p. 450, para 348, clause 2). can linga reddi be held then to have been sued as a kartha and represented the other member of the family although he was not described in the plaint as such? the ..... would be debarred for ever from enforcing the liability imposed by hindu law as against the other members of the family of which the maker of the promissory note was the kartha or the head. the frame of the suit or questions relating to adjectival law or even considerations based on commercial convenience to be found in ..... would be clear from the following observation that was made in that judgment:the maker alone can be sued on the note and the fact that under hindu law sons are liable in respect of debts incurred on behalf of the family or by the father for his own purposes, provided that they are not ..... be drawn between various decrees and why should the liability of the other members of a joint hindu family be determined in cases of .....Tag this Judgment!
Court : Karnataka
..... for the petitioner, the question to be decided in these cases is whether the court below is justified in holding that j. rajashekar is the kartha of the joint hindu family?9. in mulla's principles of hindu law (17th edition at page 362), it is stated that so joint as the members of a family remain undivided, the senior member of the family ..... act, is terminable either by resignation or relinquishment and is not indefeasible. in hindu law, principles and precedents by n.r. raghavachariar (4th edition, at page 275) it is stated that so long as the members of a joint family remain undivided, the senior member ..... shown. it has been further stated that the senior member may give up his right of management and a junior member may be appointed as a manager. in mayne's hindu law and usage (12 edition at page 569), it is stated that the position of a karta which is acquired by birth and regulated by seniority, subject to his capacity to ..... ram bohara's case (supra), the apex court has held that two persons may look after the affairs of a joint hindu family. this authority is not derived under any principles of hindu laws but based on the members of the joint hindu family conferring with authority on them. when two such representatives sue and obtain a decree in their favour for the benefit .....Tag this Judgment!