PARAMESWARAN NAMBUDIRIPAD Vs. INSPECTING ASSISTANT COMMISSIONER
HIGH COURT OF KERALA
INSPECTING ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME-TAX
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(1.) This is an original petition filed under Art.226 of the Constitution to issue a writ of prohibition against the respondent who is the Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax (Special), Kozhikode, prohibiting him from taking further proceedings for assessing the petitioner as the manager of Poomuli Mana in the status of a Hindu Undivided family to agricultural income tax for the assessment year 1961-62 pursuant to Ext. P1 notice dated 10-3-1965 issued under S.35 and Ext. P3 notice issued under S.17(4) of the Agricultural Income Tax Act, 1950.
(2.) The petitioner Parameswaran Namboodiripad is a member of Poomuli Mana consisting of a Namboodiri family in Kerala State and the members of the Mana were governed by the Madras Nambudiri Act, 1932 (Act 21 of 1933). Now they are governed by the Kerala Nambudiri Act, 1958 (Act 27 of 1958). The members of the family own considerable items of agricultural lands in Malabar and in the erstwhile Travancore - Cochin State.
(3.) The area which originally formed the District of Malabar in the Madras Stale became part of the State of Kerala as and from 1-11-1956. The Travancore - Cochin Agricultural Income Tax (Amendment), Act, 1957 (Act 8 of 1957) amended the Travancore - Cochin Agricultural Income Tax Act, 1950, and extended the same to the whole of the Kerala State including the Malabar area with effect from 1-4-1957.;
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