Partition between father and son - Share allotted to father is not his separate property,it is treated as joint family property - afterthe father's death his widow would be entitled to succeed to the whole of the properties obtained onpartition, excluding the divided son.

Citation 

AIR 1964 MADRAS 58

MADRAS HIGH COURT

(Principal Seat at MADRAS)

JAGADISAN , J. and SRINIVASAN , J.

Tax Case No, 118 of 1960, D/- 15 - 10 - 1962

The Commissioner of Income-tax, Madras Applicant v. S.S. Thiagarajan Shiyali Respondent

(B)Hindu Women's Rights to Property Act (18 of 1937), S.3(1), S.3(2) - Scope - "Separate

property" and "Joint family property" - Meaning.

Where a Hindu has effected a partition with his only son the properties which fall to the share of

the father are not his separate properties for the purpose of S. 3(1) of the Hindu Women's Rights

to Property Act but are 'joint family properties" within the meaning of S. 3(2). In such a case after

the father's death his widow would be entitled to succeed to the whole of the properties obtained on

partition, excluding the divided son. Consequently the income derived from the assets of the father

after his death is not includible in the total income of the son alone. AIR 1945 FC 25 and AIR 1957

Mad 456 and AIR 1961 Mad 90 and (S) AIR 1955 Orissa 160 and AIR 1958 Bom 346, Foll.    (Paras 2 , 5)