W.P.A. SOUNDARAPANDIAN AND BROTHERS BY PARTNER W.P.A.S. BHASKARAN AND ORS. Vs. THE AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THESE petitions arose out of the proceedings to assess the petitioners to tax under the provisions of the Madras Plantations Agricultural Income Tax Act, 1955 (Madras Act V of 1955), hereinafter referred to as the Act, and the rules framed thereunder. Section 3 of the Act provided for the levy of a tax on and after 1st April, 1955, on the total agricultural income of the previous, year of the assessee. The year of assessment with which I am concerned in these proceedings is 1955 -56, the "previous year" in relation to which ended on 31st March, 1955.

(2.) IN the year of account 1954 -55 a Hindu undivided family which consisted' of six members owned the plantations, income from which had to be assessed under the Act. On 17th August, 1954, there was a partition between the members. Five of the six quandom coparceners entered into a partnership, which was eventually registered under the provisions of the Act. The Hindu undivided family, the petitioner in W.P. No. 989 of 1956, was assessed on the basis of the income up to the date of partition. The registered partnership was assessed on the income from 17th August, 1954 to 31st March, 1955. These assessments were ordered by the Agricultural Income Tax Officer on 31st March, 1956. It was common ground that in completing the assessments the provisions of Rule 10 of the Madras

(3.) PLANTATIONS Agricultural Income Tax Rules, 1955 (here in after referred to as the Rules) were applied, and the income received in the year of account 1st April, 1954, to 31st March, 1955, in relation to coffee produced during the period anterior to 1st, April, 1954, was excluded.