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NEW CONCEPT OF JOINT PROPERTY NOT KNOW TO OTHER PARTS OF INDIA EXCEPT GOA=Portuguese Civil Code. – (1) Where the husband and wife are governed by the system of community of property (known under the Portugese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, = the system `Communiao Dos Bens’ i.e. community of property

English: Araucanian (Mapuche) husband and wife...

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NEW CONCEPT OF JOINT PROPERTY NOT KNOWN OT OTHER

English: Marriage Portrait of a Husband and Wi...

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PARTS OF INDIA EXCEPT TO STATE OF GOA. =               TO AVOID DOWRY DEATHS AND DOWRY HARASSMENT , THIS CONCEPT OF LAW IS TO BE APPLIED FOR THE REST OF INDIA

money affairs of husband and wife governed by the
provisions contained in Articles 1098 and 1108 of Portuguese Civil
Code, 1860 (`1860 Code’) and Section 5A of the Indian Income Tax
Act, 1961 (`Income Tax Act’).
15. Articles 1098 and 1108 of the 1860 Code which is
applicable in the State of Goa read as under :
1098. – In the absence of any contract, it is deemed that the

marriage is done as per the custom of the country, except

when it is solemnized in contravention of the provisions of

Article 1058 clause 1 and 2; because in such a case it is

deemed that the spouses are married under the simple

communion of acquired properties.
x x x x x x x x x

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1108. – The marriage as per the custom of the country

consists in the communion between the spouses of all their

properties, present and future, not excluded by law.
16. Section 5A of the Income Tax Act is as follows :
5A. Apportionment of income between spouses

governed by Portuguese Civil Code. – (1) Where

the husband and wife are governed by the system of

community of property (known under the Portugese

Civil Code of 1860 as “COMMUNIAO DOS BENS”) in

force in the State of Goa and in the Union territories of

Dadra and Nagar Haveli and Daman and Diu, the

income of the husband and of the wife under any

head of income shall not be assessed as that of such

community of property (whether treated as an

association of persons or a body of individuals), but

such income of the husband and of the wife under

each head of income (other than under the head

Salaries“) shall be apportioned equally between the

husband and the wife and the income so apportioned

shall be included separately in the total income of the

husband and of the wife respectively, and the

remaining provisions of this Act shall apply

accordingly.
(2) Where the husband or, as the case may be, the

wife governed by the aforesaid system of community

of property has any income under the head “Salaries”,

such income shall be included in the total income of

the spouse who has actually earned it.
17. There is no dispute that the respondent no. 4 and the
appellant are husband and wife and are governed by the provisions
of the 1860 Code. By virtue of Article 1098 and Article 1108 thereof,
in the absence of any contract, the marriage between the appellant

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and the respondent no. 4 is governed by the system `Communiao
Dos Bens’ i.e. community of property. Accordingly, on marriage, the
property of the spouses gets merged. Each spouse, by operation of
law, unless contracted otherwise, becomes 50% shareholder in all
their properties, present and future and each spouse is entitled to a
one-half income of the other spouse.
18. Section 5A(1) of the Income Tax Act provides that where
the husband and wife are governed by the system of “Communiao
Dos Bens” in force in the State of Goa the income of the husband and
the wife under any head of income shall not be assessed as that of
such community of property but such income of the husband and the
wife from all sources, except from salary, shall be apportioned equally
between the husband and the wife and the income so apportioned
shall be included separately in the total income of the husband and of
the wife respectively and the remaining provisions of the Income Tax
Act shall apply accordingly. Sub-section (2) of Section 5A provides
that where the husband or the wife governed by system of community
of property has any income under the head `salaries’, such income
shall be included in the total income of the spouse who has actually
earned it.

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19. In P. Ramanatha Aiyar’s The Law Lexicon, 2nd Edition
(reprint 1999) the term `interest’ is explained thus:
“Interest. Legal concern, right, pecuniary stake the legal

concern of a person in the thing or property or in the right

to some of the benefits or use from which the property is

inseparable ; such a right in or to a thing capable of being

possessed or enjoyed as property which can be enforced

by judicial proceedings. The word is capable of different

meanings, according to the context in which it is used or

the subject-matter to which it is applied. It may have even

the same meaning as the phrase “right title and interest”

but it has been said also to mean any right in the nature of

property, but less than title. The word is sometimes

employed synonymous with estate, or property.
Interest means concern, advantage, good ; share, portion,

part, or participation.
A person interested is one having an interest ; i.e. a right of

property or in the nature of property, less than title.
The word `interest’ is the broadest term applicable to

claims in or upon real estate in its ordinary signification

among men of all classes. It is broad enough to include

any right, title, or estate in or lien upon real estate. One

who holds a mortgage upon a piece of land for half its

value is commonly and truly said to be interested in it.
xxx xxx xxx”.
20. The word `interest’ has a basic meaning of participation in
advantage, profit and responsibility. `Interest’ is a right, title or share
in a thing.

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