M JAYAMOHAN Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THESE revisions, at the instance of the assessees, are directed against the orders passed by the Commissioner of Agricultural Income-tax, Madras-5 (for short "the CAIT"), in suo motu revision proceedings under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955, (Act No. V of 1955 - for short "TNAIT Act"), in SMRP Nos. 45 and 46 of 1987 dated September' 19, 1989, for the assessment years 1984-85 and 1985-86.

(2.) THE assessees are the sons of one A. Wilson and his wife Mrs. Leela Wilson. It appears that Mr. A. Wilson died in the year 1969 and Mrs. Leela died in the year 1979. THE assessees, it is said, inherited from their parents 46.17 acres of land in Mancode, Nallor and Kakulam villages. THE assessees, it is said, effected among themselves oral partition of the entire holdings in the year 1977 and pursuant to the oral partition so made, they enjoyed their individual shares by metes and bounds. It appears that the assessees recorded the oral partition by means of a registered document in the year 1984.

(3.) THE ratio so laid down is applicable on all fours to the facts of the instant case. THE assessees are admittedly Christians. THErefore, it goes without saying that they are governed by the provisions of the Indian Succession Act, 1925 (Act No. 39 of 1925 - for short "IS Act"), as respects inheritance of properties. THE assessees, being the sole surviving issues-sons-of their parents, it goes without saying that as per the salient provisions adumbrated under section 37of the Indian Succession Act, the entire holdings of land left by their parents shall be equally divided between the assessees, that is to say, their surviving children. Such being the case, sure it is, that all the assessees are entitled to a specific and definite share in the holdings, left by their parents. THErefore, they have to be necessarily a considered as tenants-in-common.