RAJA OF BOBBILI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) "Whether in respect of the following three sums, viz., Rs. 8,434 being income assessable under the head property, Rs. 998 under business and Rs. 3,755 under other sources (quarries and fisheries), the petitioner was rightly taxed as an individual or whether he should have been taxed as the representative of a Hindu undivided family."

(2.) THE assessee, the Raja of Bobbili is the present holder of the impartible estate of Bobbili. During the previous year (April 1, 1934 to March 31, 1935) he was also the Chief Minister to the Government of Madras. He is, besides, the managing member of a Hindu undivided family of which he and his brother are the senior coparceners. For the assessment year 1935-36 his total income from all sources liable to income-tax was ascertained to be Rs. 64,083 made up of the following items :-

(3.) "If a member of a joint family blends the income of his self-acquired property with the income of the joint family property, it raises a presumption of an intention to incorporate the self-acquired property with the joint family property : Rajani Kanta Pal v. Jagan Mohan Pal (I.L.R. 50 Cal. 439). But no such presumption can arise if a member of a joint family, who is the holder of an ancestral impartible estate mixes the income of his self-acquired property with the income of the estate."