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Doctrine of Pious Obligation

Doctrine of Pious Obligation:—

The doctrine of pious obligation is not merely a religious doctrine but has passed into the realm of law. The doctrine is a necessary and logical corollary to the doctrine of the right of the son by birth to a share of the ancestral property and both these conceptions are co-related. The liability imposed on the son to pay the debt of his father is not a gratuitous obligation thrust on him by Hindu law but is a salutary counterbalance to the principle that the son from the moment of his birth acquires along with his father an interest in joint family property, Anthonyswamy v. M.R. Chinnaswamy Koundan(1969) 3 SCC 15.

Famous Cases:-

Pmmalal v. Mt. Naraim.AIR 1952 SC 170 

Nanomi Babuasin v. Modun Mohun, (1885) 13 I.A.I. 17

Additional Commissioner of Income-Tax v. P.L. Karuppan Chettiar, A.I.R. 1979 Mad. 1

Commissioner of Income-Tax v. Mukundgirji, (1983) 138 I.T.R. 673 (M P)

Commissioner of Income-Tax, U P. v. Ram Rakshpal. Aslwk Kumar.(1968) 67 ITR 164 (All.).

Shnvallabltdas Modam v. Commr. of Income-Tax M.P., (1982) 138 I.T.R. 673.

Commr. of Income-Tax, Gujarat-I v. Babuhai Mansukhbhai.(1977) 108 ITR 417.

Books:—
Vishnu Dharmasastra

VI Manu

Narada, 1,2,4,5, S.B.E., vol. 33,

XI, Brihaspati 47, S.B.E. vol. 33, p. 328.

Yajnavalkaya. 2.50

Vyasa in Vivadaratnakara, 58

Mulla, Hindu Law 784, 16th Edition

Relevant Acts:

The Hindu Marriage Act 1955,

Hindu Succession Act 1956.

Hindu Minority and Guardianship Act 1956,

Hindu Adoptions and Maintenance Act 1956.

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