STATE OF KERALA Vs. BALAKRISHNA MENON

JUDGEMENT

(1.) The only question for determination in this appeal is whether the assessment made on the assumption that the assessee is an undivided Marumakkathayam tarwad is justified or not. The assessment is under the Agricultural Income Tax Act, 1950, and the assessment year concerned is the financial year which ended on the 31st March 1962. The contention of the appellants - the State of Kerala and the Agricultural Income Tax Officer, Kozhikode - is that the assessment is justified, and that the conclusion to the contrary in the judgment under appeal cannot be sustained.

(2.) It is common ground that even though there has been a preliminary decree for partition the properties of the tarwad have not yet been divided by metes and bounds. It is also clear that the tarwad has hitherto been assessed as undivided, and that those assessments have become final.

(3.) Sub-s.(1) of S.29 of the Agricultural Income Tax Act, 1950 (omitting the proviso thereto) reads as follows: