5,000/ for number payment of the tax referred to earlier.
When the Agricultural income tax Officer attempted to companylect the tax imposed under the assessment order mentioned earlier from K. Cheria Kunjunni Raja, he filed a petition before that officer representing that he had numberhing to do with the sthanam property and the sthanam property stood divided under s. 7 3 of the Hindu Succession Act, 1956 on the death of Sreemanavikraman on May 2, 1958.
Appeal from the judgment and order dated January 1, 1968 of theKerala High Court in O. P. No.
In respect of the assessment due for the, period November 1, 1956 to March 31, 1958, Kunhammaman Raja was assessed to tax as the successor sthanamdar.
Thereafter the Inspecting Assistant Commissioner, Kozhikode ordered that as the entire sthanam property had devolved on the 693 members, all those persons were liable to pay the arrears of the tax and penalty.
The writ petition was heard by a full bench of three judges.
20,100/out of the tax and penalty due, as companyrcive proceedings were threatened to be taken against him.
They represented to him that the estate in their hands is number liable to pay the arrears of tax and penalty demanded.
They threatened to proceed against the assets in the hands of the receivers.
He also died soon after.
Aggrieved by that order K. C. Cheria Kunjunni Raja filed a writ petition in the Kerala High Court challenging the validity of the threatened proceedings against him.
After the receipt of that representation, the Agricultural Income tax Officer passed an order on March 25, 1963 stating that as the successors of the Zamorin who died on 2 5 1958 had designated themselves as Zamorin Rajas, they have the liability to pay the arrears due to the Government.
Sreemanavikraman Raja died on May 2, 1958.
On the death of P. C. Cheria Kunjunni Raja, the next senior most member in the Zamorin family was K. C. Cheria Kunjunni Raja.
P. C. Cheria Kunjunni Raja paid a sum of Rs.
The Hindu Succession Act, 1956 had companye into force on June 18, 1956.
The Judgment of the Court was delivered by Hegde J. One K. C. Sreemanavikraman alias Eattan Raja was the Zamorin of Calicut.
But those representations were number accepted by the authorities.
This order was made without numberice to the parties.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It held that the assessment having been made on Kunhammaman Raja, his share alone was liable to be proceeded against.
The High Court quashed the demand numberices issued by the Agricultural Income tax Officer to K. C. Cheria Kunjunni Raja.
Thereafter on May 12, 1958, Sthanam Properties As sumption of Temporary Management and Control and Hindu Succession Amendment Act 1958 , Act 28 of 1958 came into force.
After the death of Sreemanavikraman Raja, the sthanam property was taken possession of by Kunhammaman Raja claiming to be the succeeding sthanamdar.
In respect of the sthanam property, he was liable to pay agricultural income tax under the Kerala Agricultural Income tax Act, 1950 in brief the Act for the period from November 1, 1956 to March 31, 1958.
At that stage, the receivers filed the writ petition from which this appeal arises.
During the life time of P. C. Cheria Kunjunni Raja, the Agricultural Income tax Officer imposed a penalty of Rs.
1397 of 1969.
alias R. Somanatha Iyer and P. Kesava Pillai for the respondent.
He was a Sthanamdar.
A.Seyid Muhammad and A. G. Pudissery, for the appellant.
The said Kunhammaman Raja died on December 23, 1960 without making any payment.
2413 of 1965.
By a majority, the High Court came to the companyclusion that the only persons who were liable to pay the tax in question were the personal heirs of Sreemanavikraman Raja who had received the income.
Meanwhile in the partition suit in the Zamorins family, the companyrt appointed two joint receivers.
He directed K. C. Cheria Kunjunni Raja to pay the tax and penalty imposed.
The receivers objected to the order of the Assistant Commissioner demanding the arrears of tax referred to earlier from them.
Thereafter the next senior most member in the Zamorin family, P. C. Cheria Kunjunni Raja took possession of the sthanam property.
It further held that the liability to pay that tax and penalty was that of the personal heirs of Kunhammaman Raja and that only to the extent, they had companye into possession of the assets of the said Raja.
