GANGA BAI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE tax case revisions under section 54 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the act"), are concerned and they were heard together and a common order is passed.

(2.) THE petitioner in Tax Cases Nos. 63 and 64 of 1993 is the wife of the petitioner in Tax Cases Nos. 65 and 66 of 1993. Tax Cases Nos. 64 and 66 of 1993 relate to the assessment year 1988-89 and Tax Cases Nos. 63 and 65 of 1993 relate to the assessment year 1989-90.

(3.) THE decision cited by learned counsel for the petitioners, viz., Nand Kishore Mehra v. Sushila Mehra has no application to the present case, since the principle underlying section 106 of the Evidence Act will not be applicable to the facts therein, as the said case related to the dispute between husband and wife and not a dispute between the husband or wife on the one hand and the tax Department on the other hand.