VELAMBAL AMMAL Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THIS revision petition arises out of proceeding of assessment under the Madras Agricultural Income-tax Act, 1955 (Madras Act V of 1955). One Ayyasami Chettiar, the deceased husband of the petitioner, endowed an extent of a about 15 acres 60 cents under his last will and testament dated June 21, 1924, for the performance of certain religious and charitable trusts. Under the terms of the said will properties were dedicated for the following objects and purposes :

(2.) THE petitioner was summoned by the Agricultural Income-tax Officer to produce the accounts relating to the income form property and its expenditure. THE petitioner claimed that the trust founded by her husband was a private "family" trust in respect of which she could not be called upon to submit accounts to anybody. THE Income-tax Officer negatived the petitioners claim for exemption under the Act in the following words :