VARIATHU Vs. STATE

JUDGEMENT

(1.) This reference has been made under S.113(1) of the Travancore Income Tax Act No. 23 of 1121. The assessee has claimed that his brother Chacko and himself were the tenants-in-common of some agricultural lands standing in the name of the assessee, but the plea has not been accepted by the lower Tribunals. During the previous assessments under Act No. 23 of 1121, the assessee has been assessed as if he alone were entitled to the income. But on June 28, 1949 the then Government issued a notification, ROC. 293 of 1949, providing that where the property be held by persons as tenants-in-common the assessment should be at the rate applicable to the share of the agricultural income due to each tenant in common. Thereafter the assessee has claimed that he should be assessed on his shares of the income from the properties, standing in his name, because his brother and himself were their tenants in common. He has produced documents before the Assistant Commissioner of Agricultural Income tax and Sales Tax, Moovattupuzha, but the aforesaid assessing authority has repelled the contention and held that the notification relied upon was applicable.

(2.) An appeal was filed before the Deputy Commissioner of Agricultural Income Tax & Sales Tax & an affidavit of August 29, 1951 was also filed in support of the plea of the properties standing in the name of the assessee being held by him as tenants-in-common with his brother. The Deputy Commissioner has, however confirmed the assessment order, and in his order made no reference either to the affidavit filed before him by the assessee, or the documents produced before the lower assessing authority.

(3.) Against this an appeal was filed before the Tribunal and the assessee again filed an affidavit of November 26, 1951, reiterating what had been stated in his affidavit to the Deputy Commissioner. The Tribunal has dismissed the appeal and the part of its order concerning the evidence reads as follows: