PATEL CHIKKATHIMME GOWDA Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) IN this writ petition the petitioners who are all brothers have impugned the validity of the assessment order dated January 23, 1976, passed by the respondent-Agrl. ITO, Tumkur Circle, Tumkur.

(2.) THE fact which are not in dispute may be stated as follows:

(3.) IN the instant case on hand, when there was a panch palupatti and the properties were separated by metes and bounds to each of the co-shares, it is sufficient expression by one of the members, if not all of them indicating his intention of severance of status as member of the joint Hindu family., It is no doubt true that the respondent was handicapped by the inactivity of the 1st petitioner in not making either a representation of filing an annual return for himself and his brothers when in 1973 itself notice under s. 18(2) of the Act was issued to him. But, the 1973 itself not be sufficient to bring to tax that which otherwise is not taxable under law. The respondent when he came to know from the report of the Commercial Tax INspector that there was a partition he should have either proceeded to issue new notices to the petitioners to file their returns or should have proceeded to assess them as tenants-in-common under sub-s. (3) of s. 3 of the Act bringing to tax only the individual income derived by each of the tenants-in-common.