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Income-tax-----Agricultural income-tax - Hindu undivided family-Claim for partition-No assessment earlier as Hindu undivided family-Assessment on family--Whether valid--Madras Agricultural Income-tax Act, 1955, S. 29(1). For section 29(1) of the Madras Agricultural Income-tax Act, 1955, to apply, the family should have been assessed earlier as a Hindu undivided family. If that element were not there, the revenue, notwithstanding the stand taken on behalf of the assessee, could not proceed on the basis that the family still remained undivided for the assessment year in question.                                                                                                                         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)…