K A CHINNAPPA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS order shall dispose of C.R.P. Nos. 1511 of 1996 and 1543 of 1996 as the facts are similar and the question of law involved is the same. The facts are taken from C, R. P. No. 1511 of 1996.

(2.) AGGRIEVED against the orders passed by the authorities below framing the assessment in the status of an association of persons instead of tenants-in-common in which status the petitioner had filed the return, the present revision petitions have been filed challenging the orders passed by the authorities below. The petitioner had been assessed under the Karnataka Agricultural Income-tax Act, 1957 (hereinafter called "the Act"), in the status of tenants-in-common under Section 3(3) of the Act which provision reads as under :

(3.) THE petitioner filed detailed objections in which among other things it was contended that the status could not be changed unilaterally by converting the tenants-in-common to that of an association of persons. It was also contended that the sum of Rs. 91,977.19 derived as income when the status was tenants-in-common prior to the deletion of Section 3(3) could not be added to the status of an association of persons.