Marumakkattayam

Marumakkattayam, The literal meaning of the word 'Marumakkattayam' is inheritance through nephews and nieces. The essential difference between Marumakkattayam and the other schools of Hindu Law is that the former is founded on the matriarchate while the latter is founded upon the agnatic family. In the Mitakshara joint family the members claim their descent from a common ancestor but in a Marumakkattayam family which is known as the tarwad the descent is from a common ancestress, M.K. Balakrishna Menon v. Assistant Controller of Estate Duty-cum-Income Tax Officer, AIR 1971 SC 2392 (2393): (1971) 2 SCC 909: (1972) 1 SCR 961.