THUPPAN NAMBUDIRIPAD Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE Petitioner is a member of a Hindu undivided Namboodiri family. He questions the assessment to agricultural income -tax and super -tax imposed on his family for the year 1959 -60 by the assessment order, Ext. P. 5. The main complaint is that Section 3 (4) of the Agricultural Income Tax Act, 1950, has not been complied with in computing the tax. That section is in these terms :

(2.) I am unable to accept the contention that Section 3 (4) can apply when there are members other than brother or brothers and the son or sons of a brother or brothers in the family. Section 3 (4) is, therefore, not applicable.

(3.) THE assessee also relied on a partition deed. This is dated 17 -8 -1958. The corresponding date according to the Malabar Era is Chipgom 1,1134. The accounting period relating to the assessment year 1959 -60 is the period ending on 31 -12 -1133. The alleged partition having taken place after the expiry of the accounting period, I do not think it has any relevancy in computing the income of the family for the assessment year 1959 -60 relating to the accounting period ending on 31 -12 -1133. I see no merit in this writ application and I dismiss it, but make no order as to costs.