Reunion is the reversal of the process of partition, following was held in paragraphs 8 and 12:-
“8. The basic proposition of Hindu Law on reunion is laid down in Brihaspati Smriti (Gaekwad’s Oriental Series, Vol. LXXXV-pp 214-215), also vide Smrti-Chandrika III Vyavaharakanda Part II (1916) published by Government of highness the Maharaja of Mysore pp 702-703; English version J.R. Gharpura (1952) Part III pp 667-670).
He who being once separated dwells again through affection with his father brought or paternal uncle is termed reunited.
When two coparceners have again become reunited through affection, they shall mutually participate in each others properties.
The view expressed by Devanna Bhatta, the author of Smriti-Chandrika on the text of Brihaspati is-
Association not necessarily being by co-residence, the association is expressed to be through wealth; so by way of removing the distinguishing factor of that, it should be understood that the re-association of the separated members shall be to the extent of pooling together(all) the wealth etc., as before, and not merely by a co-residence only.
Mitakshra on Yaj.II 138-139, which lay down special rule of inheritance at a partition among reunited members explains the effect of reunion as follows:
Effects which had been divided and which are again mixed together are termed re-united. He, to whom such appertain, is a re-united parcener.
The aforesaid provisions have been the subject matter of interpretation in number of cases.
12. On a consideration of the basic texts on the point and the views of commentators expressed in Mitakshara and Smriti-chandrika and the case law cited before us and having due regard to the real purpose and intent of the Hindu law governing HUF, it appears to us that provision for reunion has been provided for, for enabling erstwhile members of a Hindu undivided family, to come together and to form once again a joint family governed by Mitakshara law. The mutual love, affection arising from blood relationship and the desire to reunite proceeding therefrom, constitutes the very foundation of reunion. This is evident from the text of Brihaspati in which even the relationship of persons who could reunite is specified though some of the commentators have taken the view that it is only illustrative and not exhaustive and that reunion is possible even among persons not specified in the text of Brihaspati. (See: Virmitrodaya, translated by Gopalachandra Sarkar (1879) pp 204-2 05; Vivadachintamani Gaekwad’s Oriental Series Vol. XCIX pp 288-289). But even so there is no controversy that reunion is possible only among persons who were on an earlier date members of a HUF. Reunion therefore is a reversal of the process of partion. Therefore, it is reasonable to take the view that reunion is not merely an agreement to live together as tenants in common, but is intended to bring about a fusion in interest and estate among the divided members of an erstwhile HUF so as to restore to them the status of HUF once again and therefore reunion creates righton all the reuniting coparceners in the joint family properties which were the subject matter of partition among them to the extent they were not dissipated away before the date of reunion. That would be the legal consequence of a genuine reunion is forcefully brought about by the text of Brihaspati, which provides “where coparceners have again reunited through affection, they shall mutually participate in each others properties”. Mitakshara states that mixing up of divided properties is the effect of reunion. Therefore it follows, no coparcener, who is a party to a reunion and who admits reunion, shall be heard to contend that the property which he had got at an earlier partition and still with him has not become the property of the reconstituted HUF. But there can be no doubt that reunion, when disputed must be proved as any disputed question of fact and the circumstances that all the reuniting members have not brought back their properties to form the common-stock, may support the plea taken by any concerned party that there was no reunion. However, if reunion is admitted by all the parties to the reunion or it is proved, the share of the properties of reunited members got at an earlier partition and in their possession at the time of reunion becomes the properties of the joint family, notwithstanding the fact that some of them have failed to throw those properties into the common hotch pot, whether with or without the knowledge or consent of each other. It is a different aspect if reunion itself is not admitted by the persons who are parties to a reunion and it is not proved by the party pleading reunion, in which event there would be no reunion at all.”
M/s. Paramanand L. Bajaj, Bangalore v. The Commissioner of Income Tax, Karnataka, II, Bangalore, (1981) SCC Online Karnataka 131