ALFRED E Vs. FIRST ADDITIONAL INCOME TAX OFFICER

JUDGEMENT

(1.) EBENEZER, the father of the petitioner Alfred, was an income-tax assessee. EBENEZER had income from the money-lending and abkari businesses that he carried on in addition to income from immoveable properties. He adopted the official financial year ending with 31st March, as his year of account. The assessment of his income for the assessment year 1944-45 was completed during his lifetime.

(2.) EBENEZER died intestate on 22nd November, 1945. His heirs and legal representatives were his son and eight daughters, four of whom were minors. Six of the daughters filed O.S. No. 121 of 1948 on the file of the Sub-Court, Salem, for the administration of the estate of the deceased EBENEZER, and for partition of the properties between his nine co-heirs. On 27th October, 1949, the Sub-Court appointed Mr. Lakshman, an advocate, as the receiver of the properties of EBENEZER. The receiver appears to have taken charge of most of the immoveable properties and to have realised the income therefrom till he was discharged on 15th January, 1953. He filed his accounts into Court on 4th November, 1950, 4th June, 1951, and 2nd February, 1952, and 4th November, 1952. On 29th September, 1950, there was a preliminary decree for partition. Three of the minor daughters had been represented in the litigation by one Chelladorai as their guardian ad-litem. On 25th March, 1953, one T.S. Tatachari was appointed the guardian of their properties under the Guardians and Wards Act. On 30th September, 1953, a Commissioner was ordered to be appointed to divide the properties in accordance with the directions given in the preliminary decree.

(3.) INDEPENDENT of the appeal, the petitioner applied under article 226 of the Constitution for the issue of a writ of certiorari to set aside the revised assessment ordered by the Income-tax Officer under section 34 of the Act.