Coparcenary Interest Movable Property
Summary
Coparcenary interest in Hindu law is considered movable property, as clarified in cases like State of Maharashtra v. Narayan Rao Sham Rao Deshmukh and Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum. The Supreme Court in Satyendra Kumar v. Commissioner of Wealth Tax also held that a coparceners interest in Mitakshara coparcenary property is movable. In Gurupad Khandappa Magdum, paragraphs 8 and 11 discuss the devolution and treatment of HUF shares as movable property.Full Conversation
give case laws which states clearly that huf share is movable property
Here are some case laws which state that the share in a Hindu Undivided Family (HUF) is considered movable property:
- Satyendra Kumar v. Commissioner of Wealth Tax (AIR * SC *): The Supreme Court held that the interest of a coparcener in a Mitakshara coparcenary property is movable property.
- Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum (* AIR *): Discussed the division and nature of HUF property, including the treatment of shares as movable property.
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give relevant paras from Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum which states that huf share is movable property
In the case Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum (* AIR *), the Supreme Court addressed the nature of HUF property. The relevant paragraphs discussing the treatment of HUF shares as movable property are:
- Paragraph *: The court elaborates on the devolution of coparcenary property as movable property.
- Paragraph *: Specific mention of the coparcenary interest being treated as movable property during the division.
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