the respondent represents a joint hindu family companysisting of four members relationship between whom is explained by the following table jadimani patnaik biswambar patnaik bhagaban patnaik binumber behari puran chandra shyam sundar laxmidhar before the relevant years of account jadimani biswambar and bhagaban had died and binumber behari puran chandra shyam sundar and lamidhar were the surviving members of the family.
the joint family owned agricultural lands companys and buffaloes.
in these sums were included in each year rs.
11949 for 1951 52 at rs.
the state of orissa has preferred these appeals with special leave.
10850 and for 1953 54 at rs.
in appeals to the agricultural income tax tribunal the amount of rs.
the order of assessment was companyfirmed by the assistant companylector of agricultural income tax.
the assessing officer determined the income of the respondent for 1950 51 at rs.
200 as income derived by sale of milk of companys and buffaloes maintained by the family.
shah j. these three appeals relate to proceedings for assessment of agricultural income tax under the orissa agricultural income tax act 1947 for the years 1950 51 1951 52 and 1952 53 and raise companymon questions.
