THIPPAIAH G E Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THIS matter has come up before us on a reference by the learned single judge.

(2.) THE petitioner has sought for quashing the notice dated June 25, 1981, issued by the Agricultural Income-tax Officer (respondent) treating the petitioner as the legal representative of the Hindu undivided family and directing him to file a return of income of the Hindu undivided family for the assessment year 1980-81.

(3.) ON the death of Eregowda on December 15, 1975, the number of members of the Hindu undivided family having reduced to unity, the Hindu undivided family ceased to exist. According to the petitioner, therefore, as the erstwhile Hindu undivided family was not in existence, he cannot be considered as a legal representative of the Hindu undivided family and liable to file the returns for the Hindu undivided family. However, the respondent issued a notice to the petitioner directing him, as one of the representatives of the deceased, To file a return. In reply to the said notice, it was pointed out that no provision having been made in the Act for the instant contingency, viz., the non-existence of the Hindu undivided family, neither the petitioner nor his window could file the return of agricultural income with regard to the Hindu undivided family of the late Eregowda as karta.