Hindu - Law Dictionary Search Results
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Hindu, The historical and etymological genesis of the word 'Hindu' has given rise to a controversy amongst ideologists; but the view generally accepted by scholars appears to be that the word 'Hindu' is derived from the river Sindhu otherwise known as Indus which flows from the Punjab. 'That part of the great Aryan race', says Monier Williams, 'which immigrated from Central Asia, through the mountain passes into India, settled first in the districts near the river Sindhu (now called the Indus). The Persians pronounced this word Hindu and named their Aryan brethren Hindus. The Greeks, who probably gained their first ideas of India from the Persians, dropped the hard aspirate, and called the Hindus 'Indoi'. ('Hindulsm' by Monler Williams, p.1.)'. The Encyclopedia of Religion and Ethics, Vol. VI, has described 'Hinduism' as the title applied to that form of religion which prevails among the vast majority of the present population of the Indian Empire (p. 686). As Dr. Radhakrishnan has obs...
Hindu undivided family
Hindu undivided family, A Hindu undivided family is a fleeting body. Its composition changes by births, deaths, marriages and divorces. Such a partnership is likely to have a precarious existence, Messrs Agarwal and Co. v. Commissioner of Income-tax, AIR 1970 SC 1343: (1971) 1 SCR 237: (1970) 2 SCC 48.The expression 'Hindu undivided family' in the Income-tax Act is used in the sense in which a Hindu joint family is understood under the various schools of Hindu law (see Attorney-General of Ceylon v. Ar. Arunachalam Chettiar (1958) 34 ITR 42: 1957 AC 540) and Gowli Buddanna v. CIT. (supra). In the case of CIT v. Rm. Are. Veerappa Chettiar, ((1970) 3 SCR 307: (1970) 76 ITR 467: (1970) 1 SCC 174) the Supreme Court observed that under the Hindu law it is not predicated of a Hindu joint family that there must be a male members. It was accordingly held that so long as the property which was originally of the joint Hindu family remains in the hands of the Widows of the members of the family an...
Hindu Law
Hindu Law, the word 'Hindu law' have to be understood in a broad sense, having regard to s. 2 of the Hindu Succession Act, 1956 which dealt with the applicability of that Act to any person who is a Hindu by religion, Yagnapurushodasji v. Muldas, AIR 1996 SC 1109. S. 7(1) of Joint Family Abolition Act and s. 4(1)(a) of the Hindu Succession Act are identical in words. The marumakkathayam law [the marumakkathayam system of inheritance means the system of inheritance by descent from a common ancestress. It is called a matrilineal system of inheritance and is somewhat different from the patrilineal system of inheritance in the various branches of Hindu Law] was contained in the Travancore Nair Act and other analogous statutes made by the Kerala Legislature. By virtue of Joint Family Abolition Act there was a repeal of the customary principles of marumakkhathyam law, if any saved under s. 44 of the Travancore Nair Act, Chellama Kamalamma v. Narayana Pillai Prabhakaran Nair, AIR 1993 Ker 146;...
Hindu religion
Hindu religion, Unlike other religions in the world, the Hindu religion does not claim any one prophet; it does not worship any one God; it does not subscribe to any one dogma; it does not believe in any one philosophic concept; it does not follow any one set of religious rites or performances; in fact, it does not appear to satisfy the narrow traditional features of any religion or creed. It may broadly be described as a way of life and nothing more, Shastri Yagnapurushdasji v. Muldas Bhundardas Vaishya, AIR 1966 SC 1119 (1128): (1966) 3 SCR 242.Acceptance of the Vedas with reverence; recognition of the fact that the means or ways of salvation are diverse; and realisation of the truth that the number of gods to be worshipped is large, that indeed is the distinguishing feature of Hindu religion, Commissioner of Wealth Tax v. Late R. Sridharan, (1976) 4 SCC 489: (1976) Supp SCR 478: (1976) 4 SCC 489. See 'Gitarahasya' by B.G. Tilak, pp. 481-82.Hindu religion is marvelously catholic and ...
Hindu joint family and coparcenary
Hindu joint family and coparcenary, a hindu joint family consists of all persons lineally descended from a common ancestor, and includes their wives an unmarried daughters. A Hindu coparcenary is a much narrower body than the joint family: it includes only those person who acquire by birth an interest in the joint or coparcenary property, these being the sons, grandsons, and great-grandsons of the holder of the joint property for the time being. Therefore there may be a joint Hindu family consisting of a single male member and widows of deceased coparceners, Gowli Buddanna v. CIT, AIR 1966 SC 1523 (1525): (1966) 3 SCR 224. [Income-tax Act, 1922 (11 of 1922), s. 3]...
Partnership firm of Hindu undivided family
Partnership firm of Hindu undivided family, a firm in a partnership and a Hindu undivided family are recognised as legal entities and as such proceedings can only be taken against the firm or un divided family as the case may be. Neither the partners of the firm nor the members of the Hinduundivided family will be liable for the tax assessed against the firm or the undivided Hindu family, Commissioner of Sales Tax v. Radhakirhshan, AIR 1979 SC 1588: (1979) 2 SCC 249: (1979) 2SCR 33....
Hindu joint family
Hindu joint family, joint Hindu family consists of persons lineally descended from a common ancestor and include their wives and unmarried daughters. The daughter, on marriage, ceases to be a member of her father's family and becomes a member of her husband's family. The joint Hindu family is thus a larger body consisting of a group of persons who are united by the tie of sapindaship arising by birth, marriage or adoption, Surjit Lal Chhabda v. CIT, AIR 1976 SC 109 (114): (1976) 3 SCC 142....
Hindu male dying intestate
Hindu male dying intestate, The expression merely means 'in the case of intestacy of a Hindu male', Fateh Bibi v. Charan Dass, AIR 1970 SC 789 (794): (1970) 1 SCC 658. [Hindu Law of Inheritance (Amendment) Act, 1929 Preamble]...
Hindu religious institutions
Hindu religious institutions, the Constitution of India guarantees freedom to profess, practice and propagate religion, however the Hindu religious institutions of a public character are open to all classes and sections of Hindus; Hindus include Sikhs, Jains and Budhists, Constitution of India, Art. 25(1) and (2)(b).The Hindu institutions of public character do not include private or family temples; but do not exclude denominational temples or temples founded for the benefit of particular sections of the Hindus, Commentary on the Constitution of India, Durga Das Basu, 6th Edn., Vol D, p. 230....
Undivided Hindu Family
Undivided Hindu Family, an undivided Hindu Family is ordinarily joint not only in estate but in food and worship but it is not necessary that a joint family should own joint family property. There can be a joint family without a joint family property, State of Maharashtra v. Narayan Rao Sham Rao Deshmukh, AIR 1985 SC 716 (719): (1985) 2 SCC 321: (1985) 3 SCR 358....
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