BHAWANI SINGH Vs. CONTL OF ED

JUDGEMENT

(1.) THIS is a reference-under Section 64(1) of the E.D. Act, 1953 (hereinafter referred to as "the Act").

(2.) IT would be convenient to first mention the facts leading to this reference. One Thakur Idan Singh of Pal breathed his last on March 27, 1959. He left surviving his two widows and three sons including Bhawani Singh, the accountable person in this case.

(3.) MR. Bhandari, learned counsel for the assessee, the accountable person, Bhawani Singh, has submitted that the jagir was undisputedly impartible in the matter of succession, but, once it was resumed, the property became joint Hindu family and only one-fifth share in the entire property belonged to the deceased, Idan Singh.