Law:

Section:

- Section 9(2) - Tamil Nadu Agricultural Income-tax Act, 1955 JUDGMENT 1. The petitioner is an assessee on the file of the second respondent (the Agricultural Income-tax Officer, Tiruthuraipoondi) since 1958-59. For the assessment year 1969-70, the petitioner was permitted to compound the tax payable by him on an extent of 50.36 ordinary acres equivalent to 29.73 standard acres by the second respondent. During the assessment year 1970-71, by mistake, according to the second respondent, he was permitted to compound on an extent of 15.19ordinary acres equivalent to 8.83 standard acres only. In reducing the holding of the petitioner, the second respondent deducted an extent of 3547 ordinary acres stated to have been given to the petitioner's two minor sons and three minor daughters under the partition deed dated March 26, 1969. For the assessment year 1970-71, in view of this mistake, the petitioner was called upon to pay the tax of Rs. 1496 only and a similar order was repeated for the assessment year 1971-72. On a further scrutiny of the records relating to the petitioner's holding, the second respondent came to know that the permission to compound the tax on an extent of 8.83 standard acres only after deducting the lands stated to have been parted with under the partition deed dated March 26, 1969, was not in accordance with the law. Therefore, a show-cause notice was issued on June 3, 1972, calling upon the petitioner why the properties transferred in the name of the minor sons and minor daughters under the partition deed dated March 26, 1969, should not be treated as indirect transfer attracting section 9(2) of the Agricultural Income-tax Act (hereinafter referred to as "the Act"). The petitioner received the notice on June 12, 1972. He filed the reply on June 14, 1972, stating that the properties given to his minor sons and daughters have been under their respective enjoyment and possession, and that the transfer cannot be treated as one coming within the purview of section 9(2) of the Act. The second respondent did not agree with the contention of the petitioner and, therefore, issued another notice under section 35 of the Act on October 23, 1972,…

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