Throwing self acquired property by a coparcener into common hotchpot - Not a transfer - The separate property of a Hindu coparcener ceases to be so and acquires the characteristic of a joint family or ancestral property

Citation

AIR 1970 SUPREME COURT 1722

SUPREME COURT

(From : Andhra Pradesh)

J. C. SHAH , J. and K. S. HEGDE , J.

Civil Appeal No. 695 of 1968, D/- 5 - 5 - 1970

Goli Eswariah Appellant v. Commissioner of Gift Tax, A.P Respondent.

(A) Hindu Law - Joint family property - Self acquisition - Doctrine of throwing self acquired property in to common hotchpot - Nature of. The separate property of a Hindu coparcener ceases to be so and acquires the characteristic of a joint

family or ancestral property not by any physical mixing with his joint family or ancestral property but

by his own volition and intention by his waiving and surrendering his separate rights in it as separate

property. The act is a unilateral act. No longer he declares his intention the property assumes the

character of joint family property. The doctrine is peculiar to Mitakshara school of Hindu law. When

a coparcener throws his separate property into the common stock he makes no gift under T. P. Act.

There is no donor or donee and no question of acceptance of property thrown into the common stock

arises. AIR 1961 SC 1268, Rel. on.

 (Para 6)