Huf

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Megha Shah

Megha Shah (Querist)
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01 December 2011 WHAT IS HUF & WHATS THE ADVANTAGE & DISADVANTAGE OF HUF?

RG - A Helping Hand

RG - A Helping Hand (Expert)
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01 December 2011 A Hindu Joint Family or Hindu united family (HUF) or a Joint Hindu Family is an extended family arrangement prevalent among Hindus of the Indian subcontinent, consisting of many generations living under the same roof. All the male members are blood relatives and all the women are either mothers, wives, unmarried daughters, or widowed relatives, all bound by the common sapinda relationship. An undivided family, which is the normal condition of a Hindu society, is ordinarily joint; not only in whatever relates to their commensality and their religious duties and observance are regulated by the task of regulation. The joint family status being the result of birth, possession of joint cord that knits the members of the family together is not property but the relationship. The family is headed by a patriarch, usually the oldest male, who makes decisions on economic and social matters on behalf of the entire family. The patriarch's wife generally exerts control over the kitchen, child rearing and minor religious practises. All money goes to the common kitty and all property is held jointly.

A daughter cannot remain the member of her father’s family after her marriage and the sisters, though they were once entitled to a share in the property, would lose their right and would be entitled to only maintenance until their marriage and their marriage expenses. A joint family may consist of a single male member and widows of the deceased male members and the property of the family does not cease to belong to the joint family merely because the family is represented by a single coparcener who possesses rights which an absolute owner of the property may possess.

There are several schools of Hindu Law, such Mitakshara, the Dayabhaga, the Murumakkattayam, the Aliyasanthana etc. Broadly,Mitakshara and Dayabhaga systems of laws are very common. Family ties are given more importance than marital ties. The arrangement provides a kind of social security in a familial atmosphere.

Due to the development of Indian Legal System, of late, the female members are also given the right of share to the property in the HUF. In CIT vs Veerappa Chettiar, 76 ITR 467 (SC), Supreme Court had occasion to decide on an issue whether after the death of all the male members in a HUF, the HUF would still exist.

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