High Court Punjab-Haryana High Court

R.S.A No.1985 Of 2008 (O&M) vs Mr. G.S.Brar on 24 August, 2009

Punjab-Haryana High Court
R.S.A No.1985 Of 2008 (O&M) vs Mr. G.S.Brar on 24 August, 2009
R.S.A No.1985 of 2008                                    ::1::

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH



                                      Date of decision : August 24, 2009



1.     R.S.A No.1985 of 2008 (O&M)

2.     R.S.A No.1986 of 2008 (O&M)

       Geja Singh vs Jagga Singh and others.

                                ***

CORAM : HON’BLE MR.JUSTICE AJAY TEWARI

***

Present : Mr. T.N.Gupta, Advocate
for the appellant.

Mr. G.S.Brar, Advocate
for respondents No.1 and 2.

***

1. Whether Reporters of Local Newspapers may be allowed to see the
judgment ?

2. To be referred to the Reporters or not ?

3. Whether the judgment should be reported in the Digest ?

***

AJAY TEWARI, J

This order shall dispose of RSA Nos.1985 and 1986 of 2008 as

common questions of law and fact are involved therein. For the sake of

convenience, facts are being extracted from RSA No.1985 of 2008.

This appeal has been filed against concurrent judgments of the

Courts below decreeing the suit of the plaintiffs/respondents No.1 and 2 for

declaration that they are joint owners in possession of 2/12 shares each out

of the land recorded in the name of common ancestor Chanan Singh in the

revenue estate of village Kokri Phoola Singh, Tehsil Moga, District

Faridkot or to any other share which they are found entitled to.

The following questions have been proposed :-

R.S.A No.1985 of 2008 ::2::

” a) Whether there is a miscarriage of justice on

account of non-framing of essential issues ?

b) Whether the appellant’s application under order 41

Rule 27 CPC has been declined on illegal grounds ?

c) Whether the testimony of Megha Singh DW has

been discarded by the trial Court and the appellate Court

in violation of Section 138 read with Section 33 of the

Evidence Act ?

d) Whether the judgment and decree of the appellate

Court upholding the verdict of the trial Court is perverse?

e) Whether coparcenary property can be partitioned

by oral family settlement ?

f) Whether the prohibition of Section 4 of the

Benami Transactions (Prohibition) Act, 1988 would

apply where the person in whose name the property is

held is a coparcener in a Hindu Undivided Family ?

g) Whether the Court can declare a coparcener to be

the owner of a defined share in coparcenary property

before its partition ?

h) Whether the plaintiffs’ shares in Chanan Singh

coparcener’s interest devolving on them under proviso to

Section 6 of the Hindu Succession Act have been

correctly worked out ?”

Questions No. (b), (d), (e) and (f) are questions of fact relating

to the allegations of the appellant (one of the contesting defendants in the

suit) that in fact a family partition had taken place between the parties and
R.S.A No.1985 of 2008 ::3::

the entire disputed property had fallen to the share of Geja Singh-defendant

No.3.

Learned counsel for the appellant took me through the findings

as well as the evidence to argue that the evidence originally led and the

evidence proposed to be led by way of the application under Order 41 Rule

27 of the CPC clearly proved that in fact family partition had taken place.

He further argued that the findings of the learned lower appellate Court

regarding non-admissibility of the evidence of Megha Singh was incorrect

since he had been duly cross-examined by counsel for the contesting

defendants. He further argued that his application under Order 41 Rule 27

of the CPC placing on record sale deed of property situated in village Kokri

Kalan, mortgage deed of land in village Kokri Phoola Singh and

consequent sale deeds whereby land was purchased in the names of

respondent No.1-Jagga Singh and the third brother Bachhittar Singh clearly

evidenced the plea of family partition and that the learned Courts below

should have accepted this evidence since it was material for coming to a

just decision of this case.

In my opinion, the learned lower appellate Court rightly

considered the sale deeds while holding that partition had to be proved

independently and could not be said to have been proved only by proof of

purchase of certain properties in the names of Bachhittar Singh and Jagga

Singh. As regards this independent proof, I have gone through the

statement of Megha Singh and find that the same is not enough to establish

partition as has been held by the Courts below. Thus, question No.(c) is

rendered otiose. With regard to questions (b), (d), (e) and (f), counsel for

the appellant has not been able to persuade me that the findings of the
R.S.A No.1985 of 2008 ::4::

Courts below that partition was not proved could not be held to be either

based on no evidence or based on such misreading of evidence as would

render the same perverse.

The answer to question No.(g) can be found in the case

reported as Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum

and others, AIR 1978 SC 1239. In paragraphs 10, 11, 12 and 13, the

Hon’ble Supreme Court has given answer to question No. (g) against the

appellant which is as follows :-

” 10. Two things are thus clear: One, that in a partition

of the coparcenary property Khandappa would have

obtained a 1/4th share and two, that the share of the

plaintiff in the 1/4th share is 1/6th, that is to say, 1/24th.

So far there is no difficulty. The question which poses a

somewhat difficult problem is whether the plaintiff’s

share in the coparcenary property is only 1/24th or

whether it is 1/4th plus 1/24th, that is to say, 7/24th. The

learned trial Judge, relying upon the decision in

Shiramabai (AIR 1964 Bom 263) which was later

overruled by the Bombay High Court, accepted the

former contention while the High Court accepted the

latter. The question is which of these two views is to be

preferred.

11. We see no justification for limiting the plaintiff share

to 1/24th by ignoring the 1/4th share which she would

have obtained had there been a partition during her

husband’s lifetime between him and his two sons. We
R.S.A No.1985 of 2008 ::5::

think that in overlooking that 1/4th share, one

unwittingly permits one’s imagination to boggle under

the oppression of the reality that there was in fact no

partition between the plaintiff’s husband and his sons.

Whether a partition had actually taken place between the

plaintiff’s husband and his sons is beside the point for the

purposes of Explanation 1. That Explanation compels the

assumption of a fiction that in fact ”a partition of the

property had taken place”, the point of time of the

partition being the one immediately before the death of

the person in whose property the heirs claim a share.

12. The fiction created by Explanation 1 has to be given

its due and full effect as the fiction created by S. 18-A (9)

(b) of the India Income-tax Act, 1922, was given by this

Court in Commr. of Income-tax, Delhi v. S. Teja Singh,

1959 Supp (1) SCR 394: (AIR 1959 SC 352). It was held

in that case that the fiction that the failure to send an

estimate of tax on income under S. 18-A (3) is to be

deemed to be a failure to send a return, necessarily

involves the fiction that a notice had been issued to the

assessee under S. 22 and that he had failed to comply

with it. In an important aspect, the case before us is

stronger in the matter of working out the fiction because

in Teja Singh’s case, a missing step had to be supplied

which was not provided for by S. 18-A (9) (b), namely,

the issuance of a notice under S. 22 and the failure to
R.S.A No.1985 of 2008 ::6::

comply with that notice. Section 18-A (9) (b) stopped at

creating the fiction that when a person fails to send an

estimate of tax on his income under S. 18-A (3) he shall

be deemed to have failed to furnish a return of his

income. The section did not provide further that in the

circumstances therein stated, a notice under S. 22 shall be

deemed to have been issued and the notice shall be

deemed not to have been complied with. These latter

assumptions in regard to the issuance of the notice under

S. 22 and its non-compliance had to be made for the

purpose of giving due and full effect to the fiction

created by Section 18-A (9) (b). In our case it is not

necessary, for the purposes of working out the fiction, to

assume and supply a missing link which is really what

was meant by Lord Asquith in his famous passage in East

End Dwellings Co. Ltd. v. Finsbury Borough Council,

1952 AC 109 (132). He said: If you are bidden to treat an

imaginary state of affairs as real, you must also imagine

as real the consequences and incidents which, if the

putative state of affairs had in fact existed, must

inevitably have flowed from or accompanied it; and if the

statute says that you must imagine a certain state of

affairs, it cannot be interpreted to mean that having done

so, you must cause or permit your imagination to boggle

when it comes to the inevitable corollaries of that state of

affairs.

R.S.A No.1985 of 2008 ::7::

13. In order to ascertain the share of heirs in the

property of a deceased coparcener it is necessary in the

very nature of things, and as the very first step, to

ascertain the share of the deceased in the coparcenary

property. For, by doing that alone can one determine the

extent of the claimant’s share. Explanation 1 to S. 6

resorts to the simple expedient, undoubtedly fictional,

that the interest of a Hindu Mitakshara coparcener ”shall

be deemed to be” the share in the property that would

have been allotted to him if a partition of that property

had taken place immediately before his death. What is

therefore required to be assumed is that a partition had in

fact taken place between the deceased and his

coparceners immediately before his death. That

assumption, once made, is irrevocable. In other words,

the assumption having been made once for the purpose of

ascertaining the share of the deceased in the coparcenary

property, one cannot go back on that assumption and

ascertain the share of the heirs without reference to it.

The assumption which the statute requires to be made

that a partition had in fact taken place must permeate the

entire process of ascertainment of the ultimate share of

the heirs, through all its stages. To make the assumption

at the initial stage for the limited purpose of ascertaining

the share of the deceased and then to ignore it for

calculating the quantum of the share of the heirs is truly
R.S.A No.1985 of 2008 ::8::

to the permit one’s imagination to boggle. All the

consequences which flow from a real partition have to be

logically worked out, which means that the share of the

heirs must be ascertained on the basis that they had

separated from one another and had received a share in

the partition which had taken place during the lifetime of

the deceased. The allotment of this share is not a

processual step devised merely for the purpose of

working out some other conclusion. It has to be treated

and accepted as a concrete reality, something that cannot

be recalled just as a share allotted to a coparcener in an

actual partition cannot generally be recalled. The

inevitable corollary of this position is that the heir will

get his or her share in the interest which the deceased had

in the coparcenary property at the time of his death, in

addition to the share which he or she received or must be

deemed to have received in the notional partition.”

Counsel for the appellant has relied upon a Division Bench

judgment of Karnataka High Court in Babu Ningappa Yalgundri (deceased)

by L.Rs) and others v. Arunkumar alias Basappa and others, AIR 1988

Karnataka 139, wherein in para 25, the judgment of the Hon’ble Supreme

Court in Gurupad Khandappa Magdum’s case (supra) has been considered.

He has referred me to paragraphs 25, 26 and 27 and more particularly on the

last part of para 27. The said paragraphs read thus :-

“25. Mr. Mandgi, next placed reliance on the decision of

the Supreme Court in the case of Gurupad Khandappa
R.S.A No.1985 of 2008 ::9::

Magdum v. Hirabai Khandappa Magdum, AIR 1978 SC

1239. In the said case, it has been observed that the

widow’s share in the coparcenary property must be

ascertained by adding the share to which she is entitled at

a notional partition during her husband’s lifetime and the

share which she would get in her husband’s interest upon

his death. It was further laid down that in order to

ascertain the share of the heirs in the property of

deceased coparcener, it was necessary in the very nature

of things, and as the very first step, to ascertain the share

of the deceased in the coparcenary property. For, by

doing that alone could one determine the extent of the

claimant’s share. Explanation 1 to Sec. 6 resorts to the

simple expedient, undoubtedly fictional, that the interest

of a Hindu Mitakshara coparcener ‘shall be deemed to be’

the share in the property that would have been allotted to

him if a partition of that property had taken place

immediately before his death. What is therefore required

to be assumed is that a partition had in fact taken place

between the deceased and his coparceners immediately

before his death.

26. That does not amount to ruling that on the death of

the Mitakshara coparcener it does, ipso facto, follow that

a partition has taken place immediately prior to his death

and his interest must devolve by succession or

inheritance and not by survivorship. The ruling does no
R.S.A No.1985 of 2008 ::10::

more than lay down the procedure by which the quantum

of share of heirs including female heirs may be

ascertained if the proviso is given effect to Sec. 6 of the

Hindu Succession Act.

27. Sec. 6 of the Hindu Succession Act and the

explanations thereto indicates the mode of ascertainment

of shares or extent of shares and no more. This becomes

clear by the very language of Sec. 6 of the Hindu

Succession Act which is as follows :

“6. When a male Hindu dies after the

commencement of this Act, having at the time of

his death an interest in a Mitakshara coparcenary

property, his interest in the property shall devolve

by survivorship upon the surviving members of the

coparcenary and not in accordance with this Act.

Provided that, if the deceased had left him surviving a

female relative specified in Class I of the Schedule or a

male relative, specified in that class who claims, through

such female relative, the interest of the deceased in the

Mitakshara coparcenary property shall devolve by

testamentary or intestate succession, as the case may be,

under this Act and not by survivorship.

Explanation 1.- For the purposes of this Section, the

interest of a Hindu Mitakshara coparcener shall be

deemed to be the share in the property that would have

been allotted to him if a partition of the property had
R.S.A No.1985 of 2008 ::11::

taken place immediately before his death, irrespective of

whether he was entitled to claim partition or not.

Explanation 2.- Nothing contained in the proviso to this

Section shall be construed as enabling a person who has

separated himself from the coparcenary before the death

of the deceased or any of his heirs to claim on intestacy a

share in the interest referred to therein.”

In no part of the Section is it laid down by the legislature

that a partition must necessarily follow or be assumed to

have followed on the death of a coparcener if he has left

behind him female heirs as specified in Class I of the

Schedule. Even the Supreme Court has said that

assumption must be made that there was a partition only

in order to ascertain the quantum of share. To read more

than that into the decision would be to re-write Sec. 6 of

the Hindu Succession Act.”

I do not see how the judgment of Karnataka High Court in

Babu Ningappa Yalgundri (deceased) by L.Rs) and others’ case (supra)

helps the appellant in any way. That was a case where on the fiction

expounded by the Hon’ble Supreme Court in the case of Gurupad

Khandappa Magdum’s case (supra), the adopted son’s interest in the joint

property was sought to be negated by alleging that on the death of

prepositus of the joint family a deemed partition had taken place and, thus,

the joint family ceased to exist. All that the learned Judges laid down was

that the fiction of deemed partition would not result in the break up of the

joint family. Thus, by applying the judgment of the Hon’ble Supreme Court
R.S.A No.1985 of 2008 ::12::

in Gurupad Khandappa Magdum’s case (supra), the shares of various

coparceners at the time of Chanan Singh’s death would have to be worked

out.

With regard to question No.(a), it may be mentioned that the

only additional issue proposed is with regard to the allegation of partition.

However, in my opinion that issue would be covered by issue No.1 framed

before the Courts below. Coming now to question No. (h) it would be seen

that Chanan Singh left behind three sons, three daughters and one widow.

Undisputedly, Section 6 of the Hindu Succession Act, 1956 (for short “the

Act”) would be applicable which is quoted herein below :-

” 6.-Devolution of interest in coparcenary property.-

(1) On and from the commencement of the Hindu

Succession (Amendment) Act, 2005, in a Joint Hindu

family governed by the Mitakshara law, the daughter of a

coparcener shall,-

(a) by birth become a coparcener in her own

right in the same manner as the son;

(b) have the same rights in the coparcenary

property as she would have had if she had been a

son;

(c) be subject to the same liabilities in respect of

the said coparcenary property as that of a son,

and any reference to a Hindu Mitakshara coparcener shall

be deemed to include a reference to a daughter of a

coparcener:

Provided that nothing contained in this sub-section
R.S.A No.1985 of 2008 ::13::

shall affect or invalidated any disposition or alienation

including any partition or testamentary disposition of

property which had taken place before the 20th day of

December, 2004.

(2) Any property to which a female Hindu becomes

entitled by virtue of sub-section (1) shall be held by her

with the incidents of coparcenary ownership and shall be

regarded, notwithstanding anything contained in this Act

or any other law for the time being in force in, as

property capable of being disposed of by her by

testamentary disposition.

(3) Where a Hindu dies after the commencement of the

Hindu Succession (Amendment) Act, 2005, his interest

in the property of a Joint Hindu family governed by the

Mitakshara law, shall devolve by testamentary or

intestate succession, as the case may be, under this Act

and not by survivorship, and the coparcenary property

shall be deemed to have been divided as if a partition had

taken place and,-

(a) the daughter is allotted the same share as is

allotted to a son;

(b) the share of the pre-deceased son or a pre-

deceased daughter, as they would have got had

they been alive at the time of partition, shall be

allotted to the surviving child of such pre-deceased

son or of such pre-deceased daughter; and
R.S.A No.1985 of 2008 ::14::

(c) the share of the pre-deceased child of a pre-

deceased son or of a pre-deceased daughter, as

such child would have got had he or she been alive

at the time of the partition, shall be allotted to the

child of such pre-deceased child of the pre-

deceased son or a pre-deceased daughter, as the

case may be.

Explanation.- For the purposes of this sub-section, the

interest of a Hindu Mitakshara coparcener shall be

deemed to be the share in the property that would have

been allotted to him if a partition of the property had

taken place immediately before his death, irrespective of

whether he was entitled to claim partition or not.

(4) After the commencement of the Hindu Succession

(Amendment) Act, 2005, no court shall recognise any

right to proceed against son, grandson or great-grandson

for the recovery of any debt due from his father,

grandfather or great-grandfather solely on the ground of

the pious obligation under the Hindu law, of such son,

grandson or great-grandson to discharge any such debt:

Provided that in the case of any debt contracted

before the commencement of the Hindu Succession

(Amendment) Act, 2005, nothing contained in this sub-

section shall affect-

(a) the right of any creditor to proceed against

the son, grandson or great-grandson, as the case
R.S.A No.1985 of 2008 ::15::

may be; or

(b) any alienation made in respect of or in

satisfaction of, any such debt, and any such right or

alienation shall be enforceable under the rule of

pious obligation in the same manner and to the

same extent as it would have been enforceable as if

the Hindu Succession (Amendment) Act, 2005 had

not been enacted.

Explanation.- For the purposes of clause (a), the

expression “son”, “grandson” or “great-grandson” shall

be deemed to refer to the son, grandson or great-

grandson, as the case may be, who was born or adopted

prior to the commencement of the Hindu Succession

(Amendment) Act, 2005.

(5) Nothing contained in this section shall apply to a

partition, which has been effected before the 20th day of

December, 2004.

Explanation.- For the purposes of this section “partition”

means any partition made by execution of a deed of

partition duly registered under the Registration Act, 1908

(16 of 1908) or partition effected by a decree of a court).”

In consonance with the judgment of the Hon’ble Supreme Court

in Gurupad Khandappa Magdum’s case (supra), at the time of death of

Chanan Singh a notional partition would be deemed to take place among

five co-parceners viz. Chanan Singh, his three sons and widow with each

having 1/5th share. This separate share of Chanan Singh, in keeping with the
R.S.A No.1985 of 2008 ::16::

proviso to Section 6 of the Act, would be divided among all seven of his

heirs. Thus, respondent No.1 would be entitled to 1/5th + 1/35th =8/35th

share while respondent No.2 would be entitled to 1/35th share. In addition

thereto, on the death of the widow of Chanan Singh, her 8/35th share would

again devolve upon her six heirs, thus, giving an additional 8/210th share

each to respondents No.1 and 2. Respondent No.1 would ultimately be

entitled to 8/35th + 8/210th =56/210th =4/15th share, while respondent No.2

would be entitled to 1/35th +8/210th = 14/210th = 1/15th share.

With this modification in the exact share of the respondents and

in view of the decision on the questions of law above, these appeals are

dismissed with no order as to costs.

As the main appeals have since been dismissed, all the pending

civil miscellaneous applications, if any, also stand disposed of.

                                          ( AJAY TEWARI             )
August 24, 2009.                               JUDGE
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