Judgment

SHAH, J. : Sir Chinubhai Madhavlal, Baronet, his wife Lady Tanumati and his three sons Udayan, Kirtidev and Achyut vere originally assessed to income-tax in the status of a Hindu undivided family by the First Income-tax Officer A-III Ward, Bombay. Sir Chinubhai filed suit No. 2176 of 1948 in the High Court of Judicature at Bombay for partition and separate possession of his share in the joint family estate. On March 8, 1950, the High Court of Bombay passed a decree by consent declaring that as from October 15, 1947 the joint family stood dissolved and that all the members of the family had become separate in food, worship and estate from that date and that each member of the family was entitled to a fifth share in the properties movable and immoveable belonging to the family subject to the right of maintenance in favour of the mother of Sir Chinubhai. In Sch. A Part I properties which were allotted to Sir Chinubhai were set out: In Parts II and III of Sch. A properties which there collectively allotted to the share of Udayan, Kirtidev, Achyut and Lady Tanumati were set out. It was declared by the decree that the properties moveable and immovable "described in Parts II and I