D NATARAJAN Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THESE writ petitions are for the issue of writ of certiorari to call for the records of the first respondent in R. P. Nos. 79, 78, 81, 80, 77 and 75 of 1988 and quash the order dated August 5, 1989, confirming the order of the second respondent in G. I. R. Nos. 65-N/HUF/ 1987-88, 65-N/HUF of 1982-85 to 1986-87, 67-K/HUF of 1987-88, 67-K/HUF of 1982-83 to 1983-87, 62-S of 1987-88 and 62-S of 1982-33 to 1986-87, dated February 26, 1988, respectively, not granting the basic exemption of 20 standard acres in respect of the holdings of the petitioners as individuals.

(2.) SINCE the points involved in the above writ petitions are one and the same, the following common order is passed.

(3.) THE learned Government Advocate on behalf of the respondents has argued that the orders of the second respondent as confirmed by the first respondent are valid as the same person holds the land in the capacity of karta as also an individual. Hence, the petitioners cannot seek severability of the lands from assessment as the karta and that of individuals. He also further argued that the calculation is valid as the petitioners herein are not right in seeking the severability of the person as a karta and also an individual. With the above context, he tried to support the orders passed by the respondents.