K G KESHAVA BHAT Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE four sets of T.R.Cs. raise a very important and interesting question for consideration whether the benefit of compounding under Section 13(1) of the Kerala Agricultural Income-tax Act, 1991 (briefly, "the Act"), can be. availed of by tenants-in-common.

(2.) SUB-section (9B) of Section 13 of the Act, which was inserted by Act 19 of 1994 with effect from April 1, 1994, is as under :

(3.) TO support the order of the Assessing Officer, who denied the benefit of compounding to the tenants-in-common, the Government Pleader submits that the tenants-in-common are not "persons" within the meaning of Section 13(1) and, therefore, they are not eligible for the benefit of compounding thereunder. The question, therefore, is whether tenants-in-common are assessable as persons and, if so, whether they are eligible for the benefit of compounding under Section 13(1) of the Act.