PALANJEE ESTATE Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS petition is filed to revise the order dated December 5, 1997, passed by the Additional Commissioner of Commercial Taxes, Mysore Zone, Mysore, in Addl. CCT, Mys MLN. AIT. SMR/833.64 of 1997-98, for the assessment year 1982-83, which is marked as annexure "A".

(2.) THE facts of the case are, that the dealer has filed return of income in the status of tenants-in-common for the assessment year 1982-83. THE notice under Section 20 of the Karnataka Agricultural Income-tax Act, 1957, was issued on May 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax. It is contended by the assessee that his status has to be treated as tenants-in-common only and the same was rejected and he was treated as association of persons and against that, appeal is filed. THE appellate authority allowed the appeal and remanded the matter to the respondents with a direction to assess the appellant individually. THE Addl. Commissioner of Commercial Taxes while exercising revisional power under Section 35 of the Karnataka Agricultural Income-tax Act, has issued notice stating that the order of the appellate authority is not correct and after considering the objections passed an order setting aside the order under appeal and directed the assessing authority to levy the agricultural income-tax on the income of Rs. 44,233 as one unit, considering status as tenants-in-common (sic). Against that, the present revision petition is filed.

(3.) THE facts of the case show that, the property is owned by the co-owners as the property is jointly purchased though shares are stated, there is no actual division. Section 3 of the Karnataka Agricultural Income-tax Act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the Schedule to the Act for the financial year in accordance with the provisions of the Act, on the total agricultural income of the previous year of every person. Section 2(1)(p) defines a "person" as follows :