G THANKAMAL RAVI NIKETHAN Vs. STATE OF KERALA
LAWS(KER)-1963-8-6
HIGH COURT OF KERALA
Decided on August 05,1963

G THANKAMAL RAVI NIKETHAN Appellant
VERSUS
STATE OF KERALA Respondents


Referred Judgements :-

PROVINCE OF BIHAR V. F.R.HAYES [REFERRED TO]
W O HOLLSWORTH VS. STATE OF UTTAR PRADESH [REFERRED TO]


JUDGEMENT

- (1.)This is a reference by the Kerala Agricultural Income Tax Appellate Tribunal, Trivandrum, under S.60(1) of the Agricultural Income Tax Act, 1950. The assessment year concerned is 1958-59; and the accounting period the twelve months ended 31-12-1957.
(2.)The questions referred are:
"1. Whether on the facts and circumstances of the case S.8(2) of the Agricultural ' Income tax Act is applicable to the assessment of the agricultural Income Tax on the agricultural income derived from the land of each of the minor children.

2. Whether on the facts and circumstances of the case the rate applicable to the agricultural income of each of the minors is the rate applicable to the total agricultural income derived from the land of each of the minors plus the total agricultural income of the assessee from her own lands".

(3.)The assessee executed a gift deed in favour of her minor children. The genuineness and validity of the gift is not in dispute. It is also agreed that under the deed separate items of property were separately allotted to each of her children, and that each child became the full owner of the items allotted to that child.
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