WEA TO Vs. MADHAVAN NAMBIAR K

JUDGEMENT

(1.) THIS appeal is by the Wealth -tax Officer, C -Ward, Cannanore, against the decision of a learned single judge, of this court quashing exhibit P -1 notice issued by the Wealth -tax Officer to the petitioner in the petition calling upon him to deliver a return under the Wealth -tax Act, since he had reason to believe that the net wealth chargeable to tax for the assessment year 1970 -71 had escaped assessment within the meaning of Section 17 of the Wealth -tax Act and also questioning the proceedings for attachment consequent on such notice, exhibit P -1. The petitioner was a junior member of Kanakathidam tarwad, a Marumakkathayam tarward, which fell within the scope of the Kerala Joint Hindu Family (Abolition) Act, 30 of 1976. That Act came into force on December 1, 1976. By the provisions of the Act, the joint family ceased to exist and the properties of the joint family were held, after December 1, 1976, by the members of the family as tenants -in -common as if on that day there was a partition of the joint family.

(2.) THE petitioner was, when the joint family existed, only a junior member.

(3.) WHILE so, the Wealth -tax Officer is seen to have taken the view that for the year 1970 -71, the tarwad should have been assessed to wealth -tax since it was found that the assets possessed were of such value as would render the tarwad liable to pay wealth -tax. A notice, exhibit P -1, was issued to the petitioner not for any assessment against the petitioner or in respect of any portion of the tarwad assets due to him on his share but as if the notice to the joint Hindu family could be served upon the petitioner who was a junior member. Thereupon, the petitioner approached this court to quash such notice raising several grounds of attack against the notice. Though the learned judge has chosen to consider all those grounds, we would first consider the question whether such a notice could be issued to the petitioner in order to propose to assessment of escaped wealth against the tarwad for the assessment year 1970 -71.