CHATHUKUTTY NAIR Vs. AGRICULTURAL INCOME-TAX OFFICER, BADAGARA
HIGH COURT OF KERALA
Agricultural Income -Tax Officer, Badagara
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(1.)IN this writ petition,Mr.Balachandran,learned counsel for the petitioner,challenges the order of assessment to agricultural income -tax passed by the Junior Agricultural Income -tax Officer,Badagara,under Ext.P -1,dated 23rd September 1961,for the assessment year 1961 -62 under the Agricultural Income -tax Act,Act XXII of 1950.
(2.)IT is not really necessary for me to go into the various other grounds of attack that have been made as against this order in question,viz .,that it is arbitrary and that the assessing authority has erred in not accepting the materials furnished by the assessee in support of the return.
But one aspect that has been very seriously pressed before me and which appeals to me is the attack levelled as against that order,that the assessing authority,when he proceeded on the basis that,under section 9(2 )(a)of the Agricultural Income -tax Act,he has got jurisdiction and power to take into account the income that must have accrued from the properties that have been transferred by the petitioner in favour of his three married daughters and their respective children,in computing the total income of the assessee,has acted illegally and without jurisdiction.
(3.)IT will be seen that the petitioner sent a return of his agricultural income for the year in question as an individual.He had also indicated that under three registered documents bearing Nos.773,774 and 776 executed in 1959,he had gifted certain of his properties in favour of his three married adult daughters and their respective children.In consequence,in the return,he included only the total income which,according to him,has accrued to him from the properties,which were then in his exclusive possession and enjoyment.Quite naturally,he did not take into account the income from the properties that had been transferred to the three daughters and their children by virtue of the documents executed by him.
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