CHATHUKUTTY NAIR Vs. AGRICULTURAL INCOME-TAX OFFICER, BADAGARA

JUDGEMENT

(1.) IN this writ petition,Mr.Balachandran,learned counsel for the petitioner,challenges the order of assessment to agricultural income -tax passed by the Junior Agricultural Income -tax Officer,Badagara,under Ext.P -1,dated 23rd September 1961,for the assessment year 1961 -62 under the Agricultural Income -tax Act,Act XXII of 1950.

(2.) IT is not really necessary for me to go into the various other grounds of attack that have been made as against this order in question,viz .,that it is arbitrary and that the assessing authority has erred in not accepting the materials furnished by the assessee in support of the return.

(3.) IT will be seen that the petitioner sent a return of his agricultural income for the year in question as an individual.He had also indicated that under three regis­tered documents bearing Nos.773,774 and 776 executed in 1959,he had gifted certain of his properties in favour of his three married adult daughters and their respective children.In consequence,in the return,he included only the total income which,according to him,has accrued to him from the properties,which were then in his exclusive possession and enjoyment.Quite naturally,he did not take into account the income from the properties that had been transferred to the three daughters and their children by virtue of the documents executed by him.