The Karta is the manager and head of a Hindu undivided family (HUF). The Karta can be male or female, and has the power to make decisions regarding the family business, properties, finances, and legal matters. The Karta is responsible for the general welfare of the family and managing the family's interests. A daughter can now become the Karta if she is the eldest member of the family, based on a recent court ruling establishing gender equality in Hindu succession rights and family management.

1. Position, Powers and Liabilities of Karta in Joint Hindu
Family (JHF)
Dr. Amit Guleria (Double Medalist; Gold and Silver)
Assistant Professor,
Dr. B.R. Ambedkar National Law University Sonepat
Email: amitdbranlu@gmail.com

2. Every social institution school, college, university, bank etc. has a
person who heads/leads that social unit.
‘Swami’ = ‘Karta’
The joint family system.
A patriarchal organisation.
The senior-most male (generally) member of the family Karta.
The Karta is a socio-religious position, i.e. it relates to pinddaan,
mukhagni, pious obligation, proprietary rights, management of
property etc.

3. Who is Karta?
In Hindu law Karta is the HoF/representative/manager of JHF and JHFP.
Family business
Family properties
He/she is a person who takes care of day to day incomings/outgoings of the
family and looks after the family.
Management Interest of JHF
General Welfare
of Family

4. Position of Karta
❖ Sui generis
❖ Its unique from that of other members of JHF.

5. Who can be Karta?
❖Person of sound mind.
❖ Must be a coparcener (no outsider/stranger is eligible to be a Karta of
JHF). The Hob’ble S.C. in CIT v. Seth Govindram Sugar Mills [1965] 57 ITR
510 (SC) observed that coparcenership is a necessary qualification for the
managership of a JHF.
Minor as Karta: If no other is remained in the family to be a Karta or with
the consent of all other members of family, through a guardian (Rajasekhar v.
Siddalingappa ILR 1986 KAR 2765).

6. ❖If the Karta is unable to look after JHF and JHFP or if Karta is missing, even a
junior member may be appointed as a Karta.
❖A Karta may relinquish his post voluntarily and in his place next senior male
member will be appointed as Karta.

7. In Jaggernath Singh v. Narayan, AIR 1965 AP 300, A minor can act as a Karta
of the common family through his natural guardian, his mother, where one
does not know where his father is at that time.
In another case Nopany Investments v. Santokh Singh, AIR 2008 SC 673 a
junior member may act as a Karta if the senior member has waived his/her
right expressly or impliedly or in the absence of the manager in exceptional
circumstances.
In this case the Karta of the JHF was remaining in the U.K. and subsequently
couldn’t look after the family and the family property, with the consent of all
the coparceners and relatives his more younger sibling was selected as the
Karta in spite of the fact that there were individuals more elder to him.

8. Narendra Kumar v. Income Tax Commissioner (1976) 105 ITR 109 (SC)., it was
held that a junior coparcener can be the Karta with the consent or agreement of all
the coparceners.

9. In Harihar Sethi And Anr. v. Ladukishore Sethi And Ors. AIR 2002 Ori 110, the
Court held that junior coparcener can be the Karta when the senior most
coparcener waives his right of Karta then a junior member can become Karta.
Section 21 of GWA, 1890 empowers a minor to hold a managerial position.
Section 21, GWA, 1890, A minor is incompetent to act as guardian of any
minor except his own wife or child or where he is the managing member of an
undivided Hindu family, the wife or child of another minor Member of that
family.

10. More than one Karta
The true spirit of Kartaship signifies that there will be one ‘Karta’ only, and
not ‘Kartas’.
However, there can be more than one managerial members with the consent
of all other members.
In U.O.I v. Sree Ram, AIR 1965 SC 1531 Hon’ble S.C. held that the
very idea of there being two Karats did not appear, prima facie,
consistent with the concept of the Karta. Two persons may look after
the management of the property but the joint family is represented only
by one Karta. Therefore there is no scope for two Kartas or two
representatives.

11. Daughter as Karta
❖ Right to equality: A Constitutional mandate.
❖Daughters are given ‘proprietary equality’ by way of
Amendment in HSA, 1956 by (Amendment) Act, 2005.
Hon’ble S.C.I. in Vineeta Sharma v. Rakesh Sharma & Ors.
(11th August, 2020) held that daughters possess coparcenary
rights, at par with sons. This judgment resolved the issues of
prospective and retrospective application of the 2005
Amendment to Hindu Succession Act, 1956.
Arun Mishra J. “Daughters are always daughters”.

12. ❖However, this equality will remain incomplete if the daughter is not
allowed to be Karta.
In the landmark judgement of Delhi High Court in Mrs. Sujata
Sharma v Shri Manu Gupta (2016) 226 DLT 647 has, after the 2005
amendment to Hindu Succession Act, 1956 brought the next step to
realising equality of women in the Hindu Undivided Family.
The court found that while females have equal rights to HUF
property, they also have the right to manage the same property as
Karta.
Court found no restrictions regarding a female Karta in Section 6,
HSA.

13. ❖Thus, after the death of the father in a HUF, if daughter is eldest then she
becomes the Karta of that HUF, with the mother and siblings (if any) as
members of the HUF.
❖Hence, married or unmarried daughters may not only claim coparcenary
in HUF property but may also claim rights to manage the same HUF
property as Karta, provided they are the eldest.
❖This means that just as a son can be a Karta, by virtue of being born the
eldest, a daughter can also be a Karta given that she was born eldest. Also,
even after being married a daughter retains her right to coparcenary and
also the right to be Karta.

14. ❖In fact, a woman may even be a de facto Karta in the family where she
marries and a de jure Karta in her biological family/family of origin,
provided that she is a widow and is the only major in the family she
married into and is the eldest in her family of origin.
❖ With this judgement the equal rights of daughters in their HUF have been
fully realised. Daughters would have the same rights and liabilities as sons
regarding the HUF property for all means and purposes.

15. Powers of Karta
❖Power to manage joint family business.
❖Power over income and expenditure.
❖Power to contract debt for family purposes.
❖Power to enter into contracts.
❖Power to refer to arbitration any matter involving the interest of JHF and
the other members of the family including minors.

16. ❖Power to enter into compromise in any matter relating to
JHP.
❖Power to give discharge to the debt due to JHF.
❖Power to acknowledge debts or make a part payment of it,
so as to extend the period of limitation.
❖Power to represent in suits.
❖Power of alienation of joint Hindu family property.

17. Liabilities of Karta
❖To provide food, cloth & shelter.
❖To provide maintenance.
❖ To make provisions for education for coparceners requiring so.
❖To realize the debt(s) due to the family.

18. ❖ To render accounts to the other coparceners regarding the
income from JHFP and expenditure thereon.
❖ To spend the JFFs only for the interest of the JHF and
should spend such funds reasonably .
❖ Not to alienate the coparcenary property without legal
necessity or benefit to the estate.
❖ Not to start a new business without the consent of other
coparceners.