Capacity of hindu females to form a HUF

Last updated: 04 June 2022
Quick Summary
The Supreme Court has ruled that female heirs of a Hindu governed by the Dayabhaga School, who inherit property upon the death of a male, cannot form a Hindu Undivided Family (HUF) amongst themselves through an agreement. While female members can continue an existing HUF after the last male member's death, they cannot create a new HUF or impress their individually inherited property with the character of joint family property by agreement. This means property inherited by female heirs is assessable in their individual capacity.

Court :
Supreme Court of India

Brief :
Female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could not impress upon their inherited property the character of joint family property. The properties inherited from her husband was assessable in the hands of the assessee in the status of individual. It means that female members of a HUF cannot form HUF on the basis of contract among themselves.

Citation :
APPEAL (CIVIL) 5450-5451 OF 1997

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