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- Sections 2, 9(2 & 65 Madras Agricultural Income-tax Act, 1955 - Section 34 Madras Plantations Agricultural Income-tax (Amendment) Act, 1958 CASES REFERRED TO CIT v. K. Subbiah Gounder [1963] 47 ITR 522 , CIT v. Baporia [1939] 7 ITR 225, CIT v. Indira Balkrishna [1960] 39 ITR 546; [1960] 3 SCR 513, CIT v. Laxmidas Devidas [1937] 5 ITR 584 , Dwarkanath Harischandra Pitale, In re [1937] 5 ITR 716 , Elias, In re [1935] 3 ITR 408 , Estate of Khan Sahib Mohd. Oomer Saheb v.CIT [1958] 33 ITR 767, Indira Balkrishna v. CIT [1956] 30 ITR 320, M.M. Ipoh v. CIT [1962] 46 ITR 301, Kamalamma v. Pitchamma [1949] ILR [1949] Mad. 770,Mohamad Abdul Kareem & Co. v. CIT [1948] 16 ITR 412, Mohamed Noorullah v. CIT [1961] 42 ITR 115; [1961] 3 SCR 515 and Nizam-Ud-Din Amir-Ud-Din of Lahore, In re [1943] 11 ITR 443 . JUDGMENT Ramakrishnan, J. - In these three revision cases a common question arises as to how the term "association of individuals" used in the definition of "person" in section 2(q) of the Madras Agricultural Income-tax Act, 1955, has to be interpreted for the purpose of assessment under the said Act, and they were heard together. For the sake of convenience each case will be considered separately. Tax Case No. 49 of 1963 2. The facts as found by the authorities below are succinctly the following. The assessee, S. Subramania Iyer, filed for the accounting year April 14, 1957, to April 13, 1958, a return in Form II showing a net income of Rs. 1,798.87 nP. He owned 20 shares of lands in Inam Kottur Thottam Village and certain other lands, but with these latter items we are not now concerned. Out of the 20 shares of lands, 5½ shares belonged to the Thanjavur Palace Devasthanam, which Subramania Iyer took on lease. 5½ shares came to be owned by one Muthusubramaniam and his brothers, the daughter's sons of S. Subramania Iyer under a settlement deed in their favour executed on August 4, 1948, by Subramania Iyer himself. Out of the balance of 9 shares of lands, 8 shares had devolved on Swaminathan and Balasubramaniam in moieties, they being the son and grandson of Subramania Iyer while the remaining 1 share was held by Subramania Iyer himself in pursuance of a…

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