Hi Rajeshji,
Hindu Undivided Family is defined as a family which consists of persons lineally descended from a common ancestor & includes their wives & Unmarried daughters.
Hindu Law as it stands today says that the Eldest Male member will become the Karta of the HUF. Hence in this case on the death of the father, the Son will become the 'Karta' of the bigger HUF consisting of hs Mother, Wife, 2 sons & 2 daughters(only if daughters are Unmarried). However his married sister is NOT a member of this bigger HUF, because on her marriage, she is severed as a member of this family. She becomes the member of the HUF of her Husband.
A Hindu Coparcenary includes those persons who acquire by birth an interest in Joint Family property. Previously it was limited to male descendents only. With the introduction of Hindu Succession (Amendment Act) 2005 from September 6, 2005, daughters are also given co-parcener status. In addition co parceners include sons, grand sons & great grand sons. The test for co parcener is that he/she should have the right to enforce partition.
Hence the members of the Bigger HUF are the Mother, Son, his Wife, 2 sons & 2 daughters. The married sister is also a co parcener as per Hindu Succession Amendment Act w.e.f Sept 6, 2005. The Sister is a co parcener but not a member.
It is important to note that the grand son (Sons son) is also a Co parcener. But the married Sisters sons are not Co parceners. (Sons son is a Coparcener but sons daughters& daughters daughter is not a coparcener)
Now coming to the second part of the question, in my opinion, if the Mother dies, then the Bigger HUF comes to an end and only the Smaller HUF would remain (As all the remaining members of the Bigger HUF & Smaller HUF are the same)
But this would not alter the Character of the property as it would still remain an ancestral property.
ANCESTRAL PROPERTY: 100%
PROPERTY OF HUF: EACH PERSONS SHARE
| FATHER |
|
20 |
| SON |
|
20 |
| DAUGHTER (sons sister) |
|
20 |
| SONS SON -1 |
|
20 |
| SONS SON -2 |
|
20 |
On fathers Death his share in property is divided as per his 'Will' among his wife & children & even his HUF if he so desires .
Assume the father gifts a his share of 20% as follows: 10 to Mother & 10 to HUF. then the share of each member in the New HUF will be as follows: 22.5 to each of the 4 latter folks. The smaller HUF Consisting of Son, sons wife, 2 sons & 2 daughters will go on. I am not 100% sure about the 2nd part.
CAclubindia
