SUBRAMANIA IYER Vs. INSPECTING ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX AND SALESTAX
HIGH COURT OF KERALA
INSPECTING ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES TAX.
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(1.)The petitioner in O. P. No. 191 of 1962 is the appellant before us. The controversy relates to the assessment of the undivided Hindu family to which the appellant belongs, to supertax under the Agricultural Income Tax Act, 1950.
(2.)The assessment year is 1959-60. The assessment order dated 29th November 1961 fixed the net assessable income of the undivided Hindu family at Rs. 1,50,429.
(3.)S.3(4) of the Agricultural Income Tax Act, 1950, provides:
"In the case of an undivided Hindu family consisting of brothers only or of a brother or brothers and the son or sons of a brother or brothers and whose agricultural income exceeds six thousand rupees, the tax shall be assessed at the average rate applicable to the share of income due to a brother or to six thousand rupees, whichever is higher.
Explanation.-- For the purposes of this sub-section --
(a) the expression 'share of income due to a brother' means the portion of the total agricultural income of the family which would have accrued to a brother, if a partition of the assets had been effected according to law on the day before the assessment is made; and
(b) 'son' includes a son's son."
The appellant's undivided family consisted of brothers only, that is, of himself and his seven brothers.
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