Published on: December 26, 2023 at 13:00 IST
Court: High Court of Delhi
Citation: Manu Gupta V. Sujata Sharma (2023)
Honourable High Court of Delhi has held that a Woman can be “Karta” of Hindu Undivided Family (‘HUF’) which is treated as a “Legal Person” under Section 2(31) of the Income-Tax Act, 1961. It is held that daughter does not cease to be a Coparcener in view of her marriage as the law does not distinguish between a married and an unmarried daughter. It is held that if a daughter is the senior most Coparcener, then she must become the Karta.
46. Ms. Aakanksha Kaul, learned Amicus Curiae, further submitted that earlier only a male could become the Coparcener of an HUF as the coparcenary rights were confined only to males. Thus, the sole ground for disentitling a daughter from becoming a Karta no longer survives. Therefore, if a daughter is the senior most Coparcener, then she must become the Karta.
48. On the basis of the recommendations of the Law Commission of India in its 174th Report on “Properly Rights of Women : Proposed Reforms under the Hindu Law”, the Legislature has not included the distinction drawn in State Amendments between a married and an unmarried daughter in the 2005 Amendment. Thus, all daughters of Coparceners are entitled to become a Coparcener, which also entitled them to become a Karta.
Drafted By Abhijit Mishra