Hegde, J. - (1.) These are appeals by special leave from the decision of the High Court of Kerala. The questions of law arising for decision in these two appeals are identical. Therefore, it would be sufficient if we set out the facts of the case in Civil Appeal No. 2569 of 1969. The respondent in that appeal is ex parte but the respondent in Civil Appeal No. 2570 of 1969 is represented by Mr. Sardar Bahadur. Hence the opposing view points on that question have been fully debated before us.
(2.) Now coming to the facts of the case the respondent is the Manager of a Nambudri Illom. That illom was assessed to tax under the Kerala Agricultural Income-tax Act, 1950 (hereinafter to be referred to as 'the Act') in respect of the assesment years 1958-59, 1959-60, 1960-61 and 1961-62. All the assessments were made on March 14, 1962.
(3.) Section 3 of the Act provides: "Agricultural Income-tax at the rate or rates specified in the Schedule to this Act shall be charged for each financial year in accordance with and subject to the provisions of this Act, on the toal agricultural income of the previous year......" Sub-sections (3) and (4) of that section as it stood on March 14, 1962 read as follows: "(3) In the case of an undivided Aliyasanthana family or branch of Marumakkathayam tarwad including a Nambudiri family or a family like that of the Moothathu or any other class governed by the law applicable to Nambudiries consisting of more than five members and whose agricultural income exceeds six thousand ruppes, the tax shall be assessed at the average rate applicable to the share of the agricultural income due to five members of the family or to six thousand rupees, whichever is higher". "(4) 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 expresion '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.";