AHAMMAD HAJI Vs. STATE OF KERALA
HIGH COURT OF KERALA
STATE OF KERALA
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(1.)This petition was heard along with O. P. Nos. 2700 and 2849 of 1962. A copy of our judgment in those petitions will be appended to this judgment and treated as part of it.
(2.)The only further question urged in this petition relates to S.9(2) of the Agricultural Income Tax Act, 1950. The relevant portion of that sub-section reads as follows:
"In computing the total agricultural income of any individual for the purpose of assessment, there shall be included
(a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly
(iii) from assets transferred directly or indirectly to the wife by the husband otherwise than for adequate consideration or in connection with an agreement to live apart; or (iv) from assets transferred directly or indirectly to the minor child not being a married daughter by such individual otherwise than for adequate consideration."
(3.)The Travancore Cochin Agricultural Income Tax Act, 1950, was renamed the Agricultural Income Tax Act, 1950, and extended to the whole of the State of Kerala on 1st April 1957. This was done by the Travancore Cochin Agricultural Income Tax (Amendment) Act, 1957.
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