SUMITHRA MINOR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) ONE K. Muthusamy and one Thilagavathi are spouses. One Sumithra and one Gayathri are their daughters. It appears that in the names of the members of the family respectively, extents of agricultural lands had been purchased on different dates in the year 1986. The said K. Muthusamy took a sale deed in his favour of 27th March, 1986, in respect of certain lands for a consideration of Rs. 4,65,000. Likewise, his wife, Thilagavathi, took a sale deed in her favour in respect of certain extents of lands on 17th March, 1986, for a sale consideration of Rs. 4,62,000. Similarly, in respect of their daughters, Sumithra and Gayathri, who were then minors, two sale deeds were taken in their favour in respect of certain extents of lands on one and the same day, namely, on 13th March, 1986, by their father and guardian, the said K. Muthusamy, for a sale consideration of Rs. 2,75,000 and Rs. 2,80,000, respectively.

(2.) IN respect of the agricultural holdings of all the members of the family, the Agrl. ITO, Yercaud, permitted composition under S. 65(5) of the Tamil Nadu Agrl. IT Act, 1955, Tamil Nadu Act, No. V of 1955, for short "the Act", and assessed them accordingly in respect of the asst. year 1986 87; 1987 88 and 1988 89.

(3.) MR . K. Elango, learned Government Advocate (Taxes) representing the Revenue, would repel such a submission of learned counsel appearing for the assessees revision petitioners and submit that the order of the Commr. of Agrl. IT must be read as a whole and in such a process, one can discern that the said Commr. of Agrl. IT, after setting aside the orders of the Agrl. ITO, Yercaud, directed the said officer to revise the assessments for the relevant assessment years, in the manner as indicated in the order passed in the suo motu revision proceedings by him.