PREMHARI BARMAN AND 2 OTHURS -Applicants vs THE COMMISSIONER OF — 1971 PTD 9

Citation: 1971 PTD 9

Court: Dacca

Year: 1970

Decision Date: 1970-12-31

Parties: PREMHARI BARMAN AND 2 OTHURS -Applicants vs THE COMMISSIONER OF JUDGMENT

Headnotes

Case cited as 1971 PTD 9

Judgment Text

Court Name: Dacca Judge(s): Maksum-ul-Hakim, Fazle Munim Title:PREMHARI BARMAN AND 2 OTHURS -Applicants vs THE COMMISSIONER OF JUDGMENT Reported As: 1971 PTD 9 Result: Order accordingly Judgment JUDGMENT MAKSUM-UL-HAKIM, J.-This is a case stated by the Agri--cultural Income-tax Tribunal under subsection (2) of section 63 of the Agricultural Income-tax Act. The questions of law propounded by and referred to this Court are as follows :-- "(i) Whether the provisions of section 30 of the Bengal Agricultural Income-tax Act, 1944 as adopted in East Pakistan are applicable to a Daya Bhag Hindu Family claiming separate assessment after partition and separation. (ii) Whether in the facts and circumstances of the case viz. Oral partition of Joint Family properties, separate possession and separate enjoyment of agricultural income in definite shares by the members, separate residence, separate funds, the Hindu undivided family has ceased to exist as such and can claim for separate assessment of Agricultural Income under section 30 of the Act." The facts giving rise to this reference may be briefly stated as follows : One Bepar Chandra Barman died in 1947 leaving five sons amongst whom Maniram Barman (since deceased) was the eldest. These five sons inherited the property left by their father. After the death of Bepar Chandra Barman Maniram Barman used to be assessed as an individual. But in respect of the three years of assessm ent under consideration, namely, 1951-52, 1952-53 and…

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