Shah, J. - (1.) Rajah Padmanabha Ravi Varma was the karta of a Hindu undivided family governed by the Marumakkattayam law. On his death in 1961 the appellant - his brother - became the karta of the family. In 1909 the members of the family, while remaining joint, had entered into an arrangement for separate enjoyment of certain properties of the family by different members. For the assessment year 1958-59 Rajah Padmanabha filed, in the status of a Hindu undivided family, a return under the Expenditure Tax Act of the taxable expenditure incurred by him in respect of the property under his "personal control and direct enjoyment." The Expenditure-tax Officer added thereto the expenditure incurred by the other members of the family in respect of properties set apart for their use and enjoyment. The Expenditure-tax Officer also served a notice of assessment under Section 15 (2) calling for a return of expenditure by the Hindu undivided family for the assessment year 1959-60.
(2.) The appellant then moved petitions before the High Court of Kerala under Article 126 of the Constitution for writs quashing the assessment and the notice of demand for the year 1958-59 and the notice calling for a return for the assessment year 1959-60 contending, inter alia, that he was not liable to be assessed to tax on expenditure incurred in respect of property not "under his personal control and direct enjoyment". A single Judge of the High Court of Kerala upheld the contention. In appeal a Division Bench of the High Court set aside the order of the Single Judge.
(3.) The appellant contends that the law which enables the Expenditure-tax Officer to assess tax on the expenditure of all members of the Hindu undivided family governed by the Marumakkattayam law, discriminates, on the ground of religion, between the Hindu undivided family and a Mappilla undivided family governed by the Marumakkattayam law, resident in North Malabar.;