What is Mitakshara law?
The Dayabhaga prevails in Bengal and North-East States and it has no sub-schools. The Mitakshara prevails in rest of India and it has four sub-schools, the Benaras (Northern and North-west), the Bombay (Western), the Mithila (Bihar), and, the Dravida or Madras school (South India). Although the Dayabhaga prevails in Bengal, the Mitakshara is also regarded there, as a very high authority on questions in respect whereof there is no express conflict between the two. Likewise, the Dayabhaga is also referred to sometimes in a case governed by Mitakshara law, on points on which the latter is silent.
Where a Hindu family migrates from Mahar ...more
I would like to add that one of these two sets of laws is followed by Hindu Undivided Families (joint families sharing property by inheritance from their ancestors). Dayabhaga is mostly followed in Bengal, I understand. HUF is a separate legal entity for tax purposes and is recognized as such by the Income-Tax Act in India.