SHIVAKANTIAPPA H. S. Vs. STATE OF KERALA

JUDGEMENT

(1.) These tax revision cases are at the instance of a common Assessee. The relevant assessment years are 1990-91 and 1991-92.

(2.) The Petitioner was an Assessee under the Kerala Agricultural Income Tax Act, 1950. He filed his return for the assessment years 1990-91 and 1991-92. The assessment proceedings were completed including the income from the property which he had gifted to his wife. For the assessment years 1987-88, 1988-89 and 1989-90 by order dated 8th May 1997 the Kerala Agricultural Income Tax Appellate Tribunal, Additional Bench, Kozhikede held that clubbing of the income of Petitioner's wife with that of the Petitioner u/s 9(2) of the Agricultural Income Tax Act, 1950 is correct. But for the assessment years 1990-91 and 1991-92 the Additional Appellate Assistant Commissioner-II, Agricultural Income Tax and Sales Tax, Kozhikode by his order dated 18th March 1996 upheld the contention of the Assessee that the provisions of Section 9(2) of the Act would apply only to an individual and not a joint Hindu Family and it would apply only to transfer of the individual's own separate property and not to transfer by him of Hindu joint family property. In the present case the property was obtained by the Assessee on partition. Therefore, Section 9(2) of the Kerala Agricultural Income Tax Act was held not applicable.

(3.) In the light of the order passed by the tribunal on 8th May 1997 a notice was issued by the Agricultural Income Tax Officer u/s 76(2) of the Kerala Agricultural Income Tax Act, 1991 directing the Assessee to show cause why the assessment proceedings should not be reopened. The Assessee filed as a detailed objection. Rejecting the Assessee's contention the Commissioner of Agricultural Income Tax passed order dated 31st August 1998 and the proposals contained in the notice dated 6th June 1998 were confirmed.