CHERIYAN P C Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE controversy in this petition has really commenced as a result of the earlier decision of this court (exhibit P-4) in O. P. No. 817 of 1990. This court was concerned with the assessment to agricultural income-tax for the year 1983-84, with reference to exhibit P-1-assessment order dated December 15, 1987, therein.

(2.) IT is observed by this court in regard to the contention which is required to be given effect to. Whether this has been given effect to or not is the concern of this petition.

(3.) THIS is so as is also evidenced by the orders at exhibits P-8 to P-12 which are placed on record of this petition. Illustratively exhibit P-8 is the order relating to the assessment years 1977-78 up to 1982-83- It is also seen that exhibit P-10 is also the order for the assessment year 1984-85 (subsequent to the assessment year in question in the present petition). Further it would be seen that at exhibit P-11 it is for the assessment year 1985-86 and exhibit P-12 is for the assessment year 1986-87. It is not disputed that on a perusal of the above orders which have received finality in regard to them for the concerned assessment years, it is held that the estate in question is held as tenants-in-common.