Urban Immovable Property Tax Act 1958 Pdf Editor' title='Urban Immovable Property Tax Act 1958 Pdf Editor' />The Entire Law Relating To Hindu Undivided Family HUF Explained. What is Hindu Undivided Family. THE URBAN IMMOVABLE PROPERTY TAX RULES, 1958. West Pakistan Urban Immovable Property Tax, Act. West Pakistan Urban Immovable Property Tax Act. The expression Hindu Undivided Family has not defined under the Income Tax Act  or in any other statute. When we dissect essentials are 1 One should be Hindu, Jains, Sikhs and Buddhists are considered as Hindus  but not Muslims or Christians ii There should be a family i. They should be undivided i. All these three essentials are  cumulative. It is a body consisting of persons lineally descended from a common ancestor and  include their wives and unmarried daughters, who  are living together, joint in food, estate and, worship not now  necessary. The daughter, on her marriage, ceases to be a member of her fathers HUF and becomes a member of her husbands HUF. THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958 V OF 1958 CONTENTS 1. Short title and extent 2. Definitions 3. Levy of tax 3A. Share of local bodies in the tax. However, after  1 9 2. What is a Hindu Coparcenary In what ways is it different from a HUF1 THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958 V of 1958 10 April 1958 An Act to consolidate the law relating to the levy of a tax on urban immovable. Urban Immovable Property Tax Act 1958 Pdf. Property Tax is levied and collection under Sindh Urban Immovable Property Tax Act, 1958. A uniform rate of tax is. BMW has famously declared that sports cars are all but dead, but at some point they must have said fuck it to team up with Toyota and bring us a new roadster. I Am Fascinated By This Cadillac Hearse You Can Sleep And Poop In. I dont know if this 1. Cadillac Fleetwood hearse thats been converted into an RV is someone. Case Against Judaism. Jews and ideas. Jews and media. Jews and wars. Jews and fanatic. Jews and college subjects. Jews in history. Jews and wars. A Hindu Coparcenary is a much narrower body within Hindu Undivided  Family. Generally speaking, it is a body of individuals who acquires interest by birth in the joint family property. They are the son, grandson and great  grandson of the holder of the joint property for the time being. Since 1 9 2. 00. The  coparcenary, therefore, consists of a common male  ancestor and his lineal descendants in the male line within 4 degrees, running from and including such ancestor. No coparcenary can commence without a common male  ancestor though after his death, it may consist of collaterals such as brothers, uncles, nephews etc. The essence of coparcenary is community of interest and unity of possession. Who can be Co parcenersmembers of a HUF Birth of a male in a Hindu joint family makes him a Co parcener of the  HUF. In view of this, all male members automatically become members of the HUF. In addition to that, if a child is adopted then he also becomes a member of the HUF. Moreover, upon marriage, wife  becomes a member of her husbands joint family. Female child remains a member till marriage. Only male can be a coparcener. This is changed now after 1 9 2. What is the difference between a co parcener and a member A HUF, as such, can consist of a very large number of members including female members as well as distant blood relatives in the male line. However, out of this, coparceners are only those males now daughters also who are within 4 degrees in  lineal descendent from the common  male ancestor. The relevance of concept  of coparcenary is that only coparceners can ask for partition. The other male  family members i. HUF, have no direct claim over HUF property, but can claim only through the coparceners. How does a HUF  come into existenceThe concept of Joint Family under Hindu law as well as the HUF  in Income Tax Act, 1. HUF is purely  a creature  of law and cannot be created by an act of parties except in case of  adoption and  reunion. A HUF is a fluctuating body, its size increases with birth of a member  in the family and decreases on death of a member of the family. Females go and come into HUF  on marriage. If  there is  family nucleus, there  need not be more than one male  member to form a Hindu undivided family as a taxable entity  under the Income Tax Act. The expression Hindu undivided family in the Income Tax Act is used in the sense in which a Hindu joint family  is understood under the personal law of the Hindus. Under the Hindu system of law a joint family  may consist of a single male member and widows of deceased male members, and the Income Tax Act does not indicate that a Hindu undivided family as an assessable entity must  consist of at least two male members Refer Gowli Buddanna  vs. CIT 1. 96. 6 6. ITR 2. SC.   Where a Coparcener having a wife and minor daughters and no son receives his share of joint family properties on partition, such  property, in the hands of the coparcener, belongs to the HUF of himself his wife and minor daughters. Refer N. V Narendranath vs. CWT 1. 96. 9 7. ITR 1. SC. 6. Can a single male constitute HUFFamily always signifies a group. Plurality of persons is an essential attribute  of a family. A single person, male or female does not constitute a family. A  family consisting of a single individual is a contradiction in terms. Section  23. Income Tax Act, 1. Hindu undivided family as an  entity distinct and different from an individual. Assessment in the status of  a Hindu undivided family  can be made only when there are two or more members of the Hindu undivided family. Refer C. Krishna Prasad vs. CIT 1. 97. 4 9. ITR 4. SC.   Husband and wife can constitute HUF if property is received on partition. An individual who receives ancestral property at a partition and who subsequently acquires family, but has no male issue, would hold that property only as the property of the family. Under the Hindu law the wife of the coparcener is certainly a member of the family. Whatever be the school of Hindu law by which a person is governed, the basic concept of a Hindu undivided family in the sense of who can be its members is just the same. Thus, in order to constitute a joint family it is not always necessary that there must be two male members. Refer CIT vs. Parshottamdas K. Panchal 2. 00. 2 2. ITR 9. 6 Guj.   In cases where the property held by the person who claims it to be his own, had in fact been  held by a joint family earlier and is ipso facto capable  of being held by other  sharers as well in future if and when the family comes into existence and a  son, whether by birth or adoption, is added thereto, such property continues  to retain the character of joint family property, even when the family is  reduced to a single male member  as in the case of a sole surviving  coparcener. Though such a sole surviving coparcener may be assessable as  an individual as he cannot be  said to have a family, unless there are, in fact female joint family members in the family, the character  of the property  continues unaltered as joint family property though for the time being it is  not shared with any other member of the family and may or may not be  subject to any charge in favour  of anyone else for any purpose. When the  assessee  got married and acquired  a family that family  constituted a Hindu undivided family and the ancestral property which the assessee had  received at the partition became the property of that Hindu undivided family. In cases where the property  even at the time it vested in the hands of  the  family had the character of ancestral property the absence of  a son, who can claim partition, does not render what is joint family property, individual property. The test is not as to whether his issues are male or female. The test is whether the property was ancestral. Therefore an individual who receives ancestral property at partition and who subsequently acquires a family, but  had no male issues would hold that  property only a property of the Hindu undivided family. Refer W. P. A. R Rajagopalan vs. C. W. T 2. 00. 0 2. ITR 3. 44Madras. Can a son who is the sole surviving coparcener along with other females in the family after his fathers death constitute  an HUFYes. The HUF shall continue with the son as Karta and other female members as members. Can a son being a member  of HUF  consisting of his father, himself and his brothers, form and HUF consisting of himself, his wife and minor son Under Hindu law, there can be a HUF within a HUF. Therefore, a son can have his own smaller HUF while he continues to be a member of his fathers  HUF. In his fathers HUF, he is a mere member coparcener and in his own HUF, he is  Karta. Can there be a HUF with only female  members Yes. Under Hindu Law it is not predicated of a Hindu joint family that there must be a male member. So long as the property which was originally of the  joint Hindu family remains in the hands of the widows  of  the members of  the family and is not divided  among them, the joint family continues. Refer CIT vs. RM AR. Offworld Activation Sound Of Silence. AR. Veerappa Chettiar 1.