SASHI PRASAD BAROOAH Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) The short question which arises for consideration in these seven appeals filed on certificate against the judgment of Assam and Negaland High Court is the scope and validity of the following part of Rule 23 of the Assam Agricultural Income-tax Rules, 1939 (hereinafter referred to as the Rules) framed under Section 50 of the Assam Agricultural Income-tax Act (Assam Act 9 of 1939) (hereinafter referred to as the Act) :

(2.) The appeals arises out of seven petitions filed under Articles 226 and 227 of the Constitution of India by the appellant which were dismissed by a common judgment. The matter relates to assessment years 1946-47, 1947-48. 1948-49, 1949-50, 1950-51, 1951-52 and 1955-56. Each writ petition related to one of these years. We may set out the facts relating to the assessment year 1946-47 as it is the common case of the parties that the decision about the writ petition relating to that year would govern the other writ petitions also.

(3.) The appellant Sashi Prasad Barooah was the Karta of a Hindu undivided family styled as S. P. Barooah and others. The family was governed by Dayabhaga school of Hindu Law and consisted of three members. The family owned certain tea estates and carried on the business of tea plantation. It was assessed under the Act in respect of its income derived from manufacture and sale of tea. The case of the appellant is that there was a partition of the family on January 1, 1945 and as a result of that partition, some of the tea estates fell to the share of the appellant and he became exclusive owner thereof from the date of the partition.