C. V. SADASIVA RAO, OFFICIAL RECEIVER vs GOVERNMENT OF MADRAS — 1972 PTD 540

Citation: 1972 PTD 540

Court: Madras High Court

Year: 1968

Decision Date: 1968-09-18

Parties: C. vs SADASIVA RAO, OFFICIAL RECEIVER vs GOVERNMENT OF MADRAS

Headnotes

Case cited as 1972 PTD 540

Judgment Text

Court Name: Madras High Court Judge(s): A. Alagiriswa mi, K. Veeraswa mi Title: C. V. SADASIVA RAO, OFFICIAL RECEIVER vs GOVERNMENT OF MADRAS Case No.: Tax (Revision No. 139) Case No. 238 of 1967 Date of Judgment:1968-09-18 Reported As: 1972 PTD 540 Result: case is allowed JUDGMENT JUDGMENT VEERASWAMI, J.-----This petition is to revise the order of the Agricultural Income-tax Appellate Tribunal. The matter relates the assessment year 1964-65. On a return filed by the receiver O. S. No. 1 of 1957 on the file of the Court of the subordinate Judge at Vellore, which was for partition of family properties between three brothers, A. E. Kuppuswamy Gounder, A. E. Nachiappa Gounder and A. E. Thangavelu Gounder, the total income of the estate was determined at Rs. 7,798 and a tax of s. 489.70 was imposed. The assessee's appeal having failed, this revision comes up before us. Two points appear to have been urged on behalf of the assessee, neither of which found acceptance below. One of them related to the competence of the receiver to file a return and represent the three brothers and the other related to the applicability of section 29(1) of the Madras Agricultural Income-- tax Act, 1955. On the first ground the Tribunal took the view, agreeing with the revenue, that the language of section 8(1)(a) was satisfied and, therefore, there was no substance in the ground. On the second ground, the Tribunal's view was that, since the division in status claimed by reason of the institution…

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