PALANICHAMY PILLAI D Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THESE writ petitions have been directed against the order dated June 12, 1981, passed by the second respondent rejecting the revision filed by the petitioner against the orders of the first respondent for the assessment years 1976-77 and 1977-78, under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955.

(2.) THE petitioner himself has applied under section 65(1) of the Act for compounding and on that basis assessments have been made. Against the orders of assessment, the petitioner preferred a revision. THE revisional authority has verified the records and found that the assessee did not apply for reducing the holdings in Form No. VIII-B and that he agreed to be assessed along with the lands purchased by the wives. THE Assessing Officer has assessed the property of Tmt. Velammal with that of the petitioner and his wife, Murugayammal, on the ground that both the ladies and the petitioner are commonly enjoying the property and that the petitioner had already given his consent for inclusion of the lands in the names of the two wives for purposes of assessment in his name.