kartas

Kartas, the plural of karta, is a term used in Hindu law to denote the manager or administrator of a Hindu Undivided Family (HUF). The word derives from Sanskrit kartā, meaning “doer” or “agent.” In a traditional HUF, the karta is the senior member who exercises control over the family’s property and represents the HUF in legal and financial affairs.

The karta’s powers are broad but bounded by fiduciary duties. The karta can manage, partition, or alienate ancestral property, enter into contracts, borrow money, and run the family business, all in the interest of the HUF. Decisions are expected to be made in good faith and with due regard for the welfare of coparceners, who have a stake in the HUF’s assets. The karta is obligated to maintain proper accounts and avoid using HUF assets for personal gain, and may be held to account for mismanagement or breach of trust.

Coparceners play a role in the governance of the HUF. Traditionally, coparceners—primarily sons and their lineal descendants—have rights in the HUF property and participate in its management. The Hindu Succession Act and subsequent reforms have expanded coparcenary rights, notably granting daughters equal status as coparceners in many respects; this alters the dynamic of management and scrutiny of the karta’s decisions, though the karta remains the representative head for administration and legal purposes.

Change or removal of a karta can occur by mutual agreement among coparceners or, in cases of mismanagement, through legal action or court intervention. The karta also serves as the tax and legal representative of the HUF, responsible for compliance with applicable laws and for filing returns on behalf of the HUF.