Court : Chennai
Reported in : (2007)210CTR(Mad)136; [2007]291ITR322(Mad)
..... whether on the facts and circumstances of the case, the tribunal was right in law and had valid materials in holding that the assessee constituted a tavazhi and the madras marumakkattayam act, 1932 applies to the facts of the case ?2.9. ..... whether on the facts and circumstances of the case, the tribunal was right in law and had valid materials in holding that the assessee constituted a tavazhi and the madras marumakkattayam act, 1932 applies to the facts of the case ?2.1. ..... in this connection, it is apt to refer the object and reasons for the enactment of madras marumakkattayam act, 1932, as well as its relevant provisions. 4.2. ..... the tamil nadu marumakkattayam act, 1932, has been enacted to define and amend in certain respects the law relating to marriage, guardian ship, intestate succession, family management and partition applicable to persons governed by the marumakkattayam law of inheritance ..... radhakrishnan, advocate, stating that the assessee's mother and the assessee were governed by the madras marumakkathayam act, 1932 in respect of the immovable properties, that the assessee constituted a 'tavazhi' and that the 'tavazhi' could hold the property with all the incidents of the marumakkathayam act.2.4. ..... ultimately, the tribunal held that the assessee constituted a 'tavazhi' and the 'tavazhi' could hold the property with all incidents of madras marummakathayam act, 1932 and that the settlement deed executed by the assessee cannot be treated as a gift as opined by the gift tax officer .....
Tag this Judgment!Court : Chennai
Reported in : AIR1946Mad532; (1946)2MLJ135
..... under the marumakkattayam law, unamended by statute, the heirs to achuthan nair's self-acquired properties would be the members of his own tarwad; but the appellants say that the provisions of section 19 of the madras marumakkattayam act, 1932, have completely changed the position and that by virtue of it they are their father's heirs, notwithstanding the fact that their parents were not married. ..... these two appeals raise the same question, namely, whether the words 'child or children' in section 19 of the madras marumakkattayam act, 1932, refer only to a child or children of a marriage recognised by section 4 or whether they include the offspring of a union which is not a marriage within the meaning of the section.2. ..... the madras marumakkattayam act, 1932, repealed the act of 1896, completely in so far as it was applicable to hindus following the marumakkattayam law of inheritance. ..... the madras marumakkattayam act came into force on the 1st august, 1933.5. ..... one object of the act was to validate unions between persons governed by the marumakkattayam law, and by reason of it conjugal unions are regarded as valid marriages provided that the formalities required by the measure are complied with. ..... before the passing of the malabar marriage act, 1896, a union between a man and a woman subject to the marumakkattayam law was never regarded as a lawful marriage and the offspring of such a union had no right to inherit their father's property. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1969)1SCC681a
..... it was so laid down by a course of judicial decisions for over 75 years, and this rule was accepted as settled law till the madras legislature enacted the madras marumakkattayam act, 1932 (22 of 1933) and the mappilla marumakkattayam act 17, of 1939, the former applying to hindus and the latter to mappillas who are muslims there were however significant differences between the two acts. ..... under act 22 of 1933 only a tarwad could claim partition (section 38)(by the madras marumakkattayam (amendment) act 26 of 1958 enacted by the kerala legislature the right to claim partition was also granted to individual members); property obtained by partition was held with incidents of tarwad property [section 38(2)]; and the karnavan was not required to maintain an inventory of the property, but had to maintain a true and correct account of the income and expenditure of the tarwad. ..... the parliament in the present case having made the expenditure tax act applicable to hindus governed by the law of the joint family, but not including mappilla families who are governed by the mappilla marumakkattayam act has not made any discrimination and the charging section is not liable to be struck down on the ground that the mappilla family may have to pay tax at a lower rate, whereas a hindu undivided family, by reason of the amalgamation of the expenditure of all the members of the family, may have to pay tax at a higher rate.the appeals .....
Tag this Judgment!Court : Kerala
Reported in : AIR1993Ker146
..... scope of these two sections, it is also necessary to note the definition of "marumakkattayam law" contained in section 3(i)(h) of the hindu succession act to the following effect: "3(1) in this act, unless the context otherwise requires,-- xx xx xx (h) "marumakkattayam law" means the system of law applicable to persons - (a) who, if this act had not been passed, would have been governed by the madras marumakkattayam act, 1932; the travancore nayar act; the travancore ezhava act; the travancore nanjinad vellala act; the travancore kshatriya act; the travancore krishnanvaka marumakkathayee act; the cochin marumakkathayam act; or the cochin nayar act with respect to the matters for which provision is made in this ..... act; or (b) who belong to any community, the members of which are largely domiciled in the state .....
Tag this Judgment!Court : Kerala
Reported in : [1982]134ITR695(Ker)
..... joint hindu family is defined to mean any hindu family with community of property and includes-'(1) a tarwad or thavazhi governed by the madras marumakkattayam act, 1932, the travancore nayar act, ii of 1100, the travancore ezhava act, iii of 1100, the nanjinad vellala act of 1101, the travancore kshatriya act of 1108, the travancore krishnavaka marumakkattayam act, vii of 1115, the cochin nayar act, xxix of 1113, or the cochin marumakkattayam act, xxxiii of 1113;(2) a kutumba or kavaru governed by the madras aliyasanthana act, 1949;(3) an illom governed by the kerala nambudiri act, 1958; and(4) an undivided hindu family governed by the mitakshara law. ..... wto : [1964]53itr504(mad) , where, after a detailed discussion of the differences between the hindu family governed by the hindu law and the marumakkattayam tarwad governed by the marumakkattayam law, a division bench of the madras high court observed that on important matters like the right of division and the quantum of share, the tarwad, hindu or muslim, in malabar differs substantially from the huf. ..... 747):'speaking with respect, notwithstanding the several differences which the madras high court has enumerated in the case cited, between a joint family governed by the hindu law and a marumakkattayam tarwad, hindu or non-hindu, i feel that it is still open to question whether they really count at all in the context of article 14 of the constitution. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IVAD(SC)333; AIR1996SC1963; 1996(2)BLJR971; II(1996)DMC82SC; JT1996(4)SC656; (1996)2MLJ82(SC); 1996(I)OLR(SC)598; 1996(4)SCALE131; (1996)4SCC76; [1996]Supp2SCR1
..... notwithstanding any custom or usage to the contrary every major male nambudri shall, subject to the provisions of section 5 of the madras marumakkattayam act, 1932, and any other law for the time being in force, be at liberty to marry in his own community.became operative with full force and vigour. ..... since section 9 was to operate subject to the provisions or section 5 of the tamil nadu (madras) marumakkattayam act, 1932, a nambudri could not, after deletion of sections 11 and 12, marry a second wife during the lifetime of the first wife.39. ..... local laws were also made regulating marriages among people inhabiting particular local area, as for example, in the malabar area there was the madras marumakkattayam act (no. ..... this anomaly was removed by repealing sections 11 and 12 of the act by section 8 of the madras hindu (bigamy prevention and divorce) act, 1949 (madras act vi of 1949) with the result that section 9 of the namboodari act, which provided as under :9. ..... saraswathi ammal : air1952mad193 , upheld the validity of the madras hindu (bigamy prevention and divorce) act, 1949 and held that the act did not violate articles 15 or 25 and there was no discrimination between hindus and mohammedans on the ground of religion.42. ..... 1 would become valid particularly as the repeal would have the effect of obliterating the madras act xxii of 1933 from the statute book from its inception as if it never existed ..... in the schedule appended to the act, the madras act is mentioned at serial no. 1.28 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC128; [1963]2SCR986
..... the main stature bearing on the point is the madras marumakkattayam act, 1932 (madras act. no. ..... no recognised concept underlying the marumakkattayam law will be violated by holding that an agreement of karar entered into by the karnavan and the members of the family by which the power of management of the tarwad carrying with it the duty to decide during the absence of the karnavan whether a particular alienation should be effected for meeting a family necessity is delegated to mukthiar so that he can exercise that power with the concurrence of the adult members during the absence of the karnavan as and when occasion rises is a perfectly valid agreement. ..... the high court pointed out that where the power of attorney confers such wide powers on the mukthiar, it is nothing but a delegation of the karnavan power and this is not permissible under the marumakkattayam law which is the common law of malabar. ..... the high court, after referring to certain decisions of the madras high court, came to the conclusion that such an empowerment by the karnavan amounted to a delegation not only of his rights as a karnavan but also of his duties to the tarwad and was, consequently, invalid in law. ..... 2 but he was holding a post which the madras government which required his being away from the family house during the whole of his service. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3343; [2007(1)JCR91(SC)]; 2006(8)SCALE239; (2006)8SCC546
..... secondly, he submitted that the high court was in error in holding that in the facts and circumstances of the case section 48 of the madras marumakkattayam act, 1932 applied.7. ..... section 48 of the madras marumakkattayam act, 1932 deals with property which is commonly known as 'puthravakasam'. ..... the division bench held that the provisions of section 48 of the madras marumakkattayam act provided that when a property is acquired by a male in the name of his wife and children, the same would enure to the puthravakasam tavazhy of the wife and children and it has to be divided per strips and not per capita. ..... if that be the correct legal position, the division has to be per strips and not per capita in accordance with section 48 of the madras marumakkathayam act, 1932. ..... or more of his children by such wife together, such property shall, unless a contrary intention appears from the will or deed of gift or purchase or from the conduct of the parties, be taken as tavazhi property by the wife, her sons and daughters by such person and the lineal descendants of such daughters in the female line:provided that, in the event of partition of the property taking place under chapter vi, the property shall be divided on the stirpital principle, the wife being entitled to a share equal to that of a son or a daughter.9. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1345; (1981)3SCC586; 1979(11)LC439(SC)
..... learned counsel for the appellant relied on section 48 of the madras marumakkattayam act 22 of 1932, and contended that even if the intention of ravunni nair was to confer an absolute title on sreedevi amma, she would take the property as tavazhi property on behalf of her sons and daughters and not for herself only. ..... the parties are admittedly governed by the madras marumakkattayam act, 1932.2. ..... it provides that nothing contained in the act shall be deemed to affect any rule of marumakkattayam law, custom or usage, except to the extent expressly laid down in the act. ..... learned counsel for the appellant relies upon clauses 6 and 7 of the will in support of his contention that though the power of alienation was given to the widow, the true intention of the testator was to give to the other heirs also a share in the property which was bequeathed to her. ..... : [1976]2scr924 but we see no inconsistency between the various provisions of the will and are in agreement with the high court that, upon a true construction of the will, the intention which one can reasonably gather is that the testator wanted to confer an absolute estate upon his wife. 6. ..... reliance was also placed by the learned counsel on section 50 of the same act but that section does not touch upon the point which we are called upon to decide in this appeal. ..... there is no competition in the present case between the provisions of the act and any rule of law, custom or usage. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker77; [1966]60ITR737(Ker)
..... we have to take it that, prior to the enactment of the madras marumakkattayam act, 1932, and the mappilla marumakkattayam act, 1939, the mapilla tarwad and the nair tarwad stood more or less in the same position except as regards marriage, divorce, succession to separate property etc.we find that on important matters like the right of division and the quantum of share, the tarwad, hindu or muslim in malabar, differs substantially from the hindu undivided family. ..... , the madras high court applied the rule of severance of status laid down in decisions rendered under the madras marumakkathayam act, 1932, to moplah tarwads and observed:'we have carefully considered the material sections of both the acts, namely, section 38, 39 and 40 of the marumakkathayam act of 1933 and section 13, 14 and 17 of the moplah marumakkathayam act, 1939 and we see no such difference in language as would justify us in not applying the principles laid down in the decisions above referred to to the case of a moplah tarwad. ..... in my view, a comparative study of the madras marumakkathayam act, 1932, and the mappilla marumakkathayam act, 1938, reveals a striking similarity between the tar-wads dealt with by them. .....
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