SAHU RAM KISHUN Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) IN compliance with the order of this Court dated 4-3-1955 the Board constituted under the Agricultural INcome-tax Act has referred the following question for the opinion of this Court: Whether on the facts of this case the assessment of Sahu Ram Kishan in the status of a Hindu undivided family is right in law?

(2.) THE assessee's case was that a separation had taken place in the year 1946 in the family. Consequently, on 5-1-1948, Om Prakash instituted, a declaratory suit impleading the assessee and all other members of the family as defendants with a prayer that his separation from the family may be declared and his share fixed at one tenth. THE case was uncontested and was decreed in March 1948. THEreafter, mutation took place as result of which the share of each member of the family was separately shown in the revenue records. It was in these circumstances that the assessee claimed that he was separate from all other members of the family.

(3.) THE assessee will be entitled to his costs of this reference which we fix at Rs. 200/-.