G SUBBURAJ Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) DESIRABLE it is, to pen down a common order in all these actions, inasmuch as the point involved for consideration is one and the same.One G. Subburaj and one Sasikala, it is said, are spouses. Their son is one minor Tamil Selvan. The said G. Subburaj, it appears owns individual property in his name comprising an extent of 12.89 plus 1.13 acres, totalling to 14.02 acres. This apart he appears to have purchased an extent of 62.50 acres in his name in Court auction proceedings. Thus, in all, he acquired by way of purchase in Court auction or otherwise to a total extent of 76.52 acres. On 5th October, 1979 a registered document styled as family arrangement came into existence in and by which allotment of landed properties was made among the spouses and their son. 21 acres were allotted to each of the spouses apart from allotting 21.68 acres to their minor son.

(2.) THE Agrl. ITO, Dindigual, it appears, recognising the said document, styled as family arrangement as a partition deed, was stated to have assessed the spouses and their son individually on and from the asst. yr. 1980-81.

(3.) ARGUMENTS of Mr. Ravindran, learned counsel representing Mr. Subbaraya lyer, learned counsel appearing for the petitioners and Mr. K. Elango, Government Advocate, representing the Revenue and also Mr. C. V. Rajan, learned junior standing counsel for income-tax, who was requested by us to render assistance as amicus curiae, were heard.