Law:

Section:

(a) Bengal Agricultural Income-tax Act (IV of 1944)----S. 2 (2) [ay amended by Bengal Agricultural Income-tax (East Bengal Amendment) Act, 1951 (XXI of 1951) ]-Assessment-" Hindu undivided family"-Expression includes, since 1st April 1951, not only Hindu undivided family governed by Mitakshara but also by Dayabhaga or any other School of Hindu Law. Before 1st April 1951, the expression "Hindu undivided family" by reason of its definition in section 2 (2) of the Bengal Agricultural Income-tax Act, 1944 was intended to be under­stood in a limited sense. Only such Hindu undivided families as were governed by Mitakshara School of law were treated as Hindu undivided families for the purpose of assessment under the Bengal Agricultural Income-tax Act, 1944. This definition by necessary implication excluded other Hindu undivided families who were not governed by Mitakshara law. But by deletion of clause (8) of section 2 of the Act by the Bengal Agricultural Income-tax (East Bengal Amendment) Act, 1951, which came into force on the 1st April 1951, the circle of "Hindu undivided family" has been enlarged and now a Hindu undivided family, whether governed by Mitakshara, Dayabhaga or any other School of Hindu law should be regarded and assessed as such for the purpose of the Bengal Agricultural Income-tax Act as applied to East Pakistan. Kalyanji Vithaldas v. Commissioner of Income-tax, Bengal L R 64 1 A 28 (37) ref. (b) Bengal Agricultural Income-tax Act (IV of 1944), S. 30 (1)-Conditions necessary for invoking aid of provisions­ "Hindu undivided family has ceased to exist"-Means ceased to exist on footing of `partition'-Determining question whether there has been partition of joint properties held by Hindu undivided family­ Principles laid down in personal law should be kept in view. In order to invoke the aid of section 30 (1) of the Bengal Agricultural Income-tax Act, 1944 both the conditions, i.e., (1) `the Hindu undivided family has ceased to exist', and (2) `the agricultural income is being enjoyed separately by the members or groups of the members of such family in definite shares' have to be taken into consideration where the Agricultural Income-tax Officer is…

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