K MOHAMMAD HUSSAIN RECEIVER OF ESTATE OF M D T KUMARASWAMI MUDALIAR Vs. COMMISSIONER OF INCOME TAX MADRAS

JUDGEMENT

(1.) THIS writ petition is to issue a writ of prohibition restraining the respondents from taking any further proceedings in pursuance of the notice dated October 8, 1973, issued by the second respondent and confirmed by the first respondent by his order dated June 11, 1974.

(2.) ONE M. D. T. Kumaraswami Mudaliar died on 25th December, 1957. He had three sons by his legally married wife and four sons other than through his legally married wife. ONE Thirumalaiyappa Mudaliar, one of his sons, filed a suit for partition in O.S. No. 25 of 1955, on the file of the Subordinate Judge's Court, Tirunelveli. In that suit, a preliminary decree for partition was passed by the Sub-Court and the same was confirmed by the High Court in A.S. No. 96 of 1961. In those proceedings it has been held that there was a joint family consisting of Kumaraswami Mudaliar and his sons, and that as such the properties possessed by the said joint family are liable to be divided by metes and bounds among the coparceners. The matter ultimately went before the Supreme Court and the appeal before the Supreme Court is pending.