NANDADULAL DEB Vs. COLLECTOR OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE two questions of law referred to this Court by the Member, Board of Revenue, Cuttack, are as follows:

(2.) THE admitted facts are as follows. Sri Manmatha Nath Deb and his brother Mano Ranjan Deb constituted a Hindu undivided Family having extensive landed properties in Balasore district. The kartha was Sri Manmatha Nath Deb Formerly they were assessed as a Hindu undivided family, but during the assessment year 1952 -53 Sri Manmatha Nath Deb, while submitting his returns alleged that there was a division of status between the two brothers each being entitled to 8 annas share out of the total income and that his income should therefore be deemed to be half of the total Income. But it was admitted that there was no partition by metes and bounds of the joint family property and that the management continued under Manmath Nath Deb. Hence the Agricultural Income -Tax Officer passed an order of assessment treating the disrupted joint family as an "association of individuals". On appeal and revision the superior Agricultural Income -Tax authorities confirmed this order relying mainly on Commissioner of Income Tax v. Chhotalal Mohanlal and Ors., (1940) 8 I.T.R 114. In the meantime, Manmath Nath Deb died leaving his son Nandadulal Deb (Petitioner) to succeed him. The Member, Board of Revenue, also took the same view as the lower authority, but as desired by the Petitioner, has referred the aforesaid two questions of law to this Court, under Section 29(2) of the Orissa Agricultural Income -Tax Act.

(3.) IN this connection it will be useful to see the corresponding provision in the Indian Income -Tax Act. In the definition Section 2(9) of that Act the expression "person" was not defined exhaustively as in the Orissa Agricultural Income -Tax Act, but there was only an inclusive definition as follows: