30,375/ and Rs.
1,30,672/35 P. was imposed.
1 and 2.
Thereafter at the instance of the assessee, it stated a case under s. 60 1 of the Act and submitted to the High Court for its opinion three questions of law namely L119SupCI/72 1002 Whether the findings of the Tribunal that the family karar of 1909 does number companystitute a diversion of family income to the various allottees thereunder is companyrect ?
The Tribunal rejected the companytention of the assessee and dismissed the appeal.
Appeal by special leave from the judgment and order dated August 16, 1967 of the Kerala High Court in Income tax Referred Case No.
Agricultural Income tax Officer overruling the objection of the assessee included in the income returned, the income of the properties which had been put in possession of the junior members of the family under the aforementioned Karar of 1909.
84,065/60 P. That represented the income from the properties held by him under the family Karar dated May 29, 1909.
The Reference originally came up for hearing before a Division Bench but as the questions arising for decision were companysidered to be of importance, the same was referred to a Fun Bench of three judges.
The assessee in this case is the H.U.F. of which the appellant was the Kamavan at the relevant time.
55,160/ .
In appeal the Appellate Authority excluded from the taxable income the income of the properties allotted to the Rani Group but sustained the addition of the income of the properties allotted for the enjoyment of the male members.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Thereafter this appeal was brought by certificate.
266 of 1969.
He will be hereinafter referred to as the assessee.
The High Court by its judgment dated August 16, 1967 answered Question Nos.
He is the Karnavan of his Tarwad.
A. Seyid Muhammad and A. G. Pudissery, for the respon dent.
2,32,957/ and a tax of Rs.
The net income so companyputed was Rs.
K. Viswanatha Iyer and K. Jayaram, for the appellant.
It did number answer the third question as it was of the view that answer to that question was unnecessary in view of its findings on Questions Nos.
1 and 2 against the assessee.
The Judgment of the Court was delivered by Hegde, J. The appellant, Venugopala Varma Rajah is the present Rajah of the Vengunad Swaroopan in Palghat District, Kerala State.
1,21,912/ and a net income of Rs.
44 of 1966.
The predecessor of the appellant, as the then Kamavan of the family, submitted the return for the assessment year 1959 60 under the Kerala Agricultural Income tax Act which will hereinafter be referred to as the Act showing a gross income of Rs.
Aggrieved by the order of the Appellate Authority, the assessee took up the matter in second appeal to the Appellate Tribunal of the Agricultural Income tax.
For the assessment years 1953 54 and 1954 55, his total income was respectively companyputed at Rs.
