Judgment

SHAH, J. : The respondent was a Hindu undivided family consisting of Ashokbhai the manager-his wife Shobhana and his minor son Chirag. Ashokbhai was a partner in a firm styled Messrs Amrit Chemicals with a share of five annas in every rupee in the profit and loss. It is common ground that the beneficial interest in the profits of the firm falling to the share of Ashokbai belonged to the undivided family. The year of account of the Hindu undivided family was the Samvat year - 1st of Kartika to 30 Ashwin. The year of account of Messrs Amrit Chemicals was the calendar year according to the Gregorian calendar.

2. By deed dated November 12, 1955, the Hindu undivided family was disrupted, and the property of the family was divided. The following are the material clauses of the deed of partition :

4. There is joint family property of the joint family of Seth Ashokbhai Chimanbhai of the First Part. Out of that we are making a partial partition of the property as hereinafter stated, particulars hereof are as follows :-

(a) in the Partnership Firm in the name of the Amrit Chemicals five As. share out of sixteen annas in the rupee including goodwill together with the benefit and liabilit