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Sections 3, 4A, 41(2) and 50 of the Madras Estates Abolition Act, 1948 - Article 31 - Constitution of India CASE REVIEW Ramachandran v. A.N. Krishnamoorthylyer [1964] 1 M.L.J. 153 and Shanmuga Rajeswara Sethupathi v. ITO [1962] 44 ITR 853 dissented. CASES REFERRED TO Ramachandran v. A. N. Krishnamoorthy Iyer [1964] 1 M.L.J. 153, 155, Shanmugha Rajeswara Sethupathi v. ITO, Karai kudi [1952] 44 ITR. 853, Commissioners of Inland Revenue v. Butterley Co. Ltd. [1957] A.C. 32, Raja Rameshwar Rao v. CIT [1960] 40 ITR. 576 and Raja Rameshwar Rao v. CIT [1963] 49 ITR (SC) 144. JUDGMENT 1. The petitioner in Writ Petition No. 541/1964, Raja of Venkatagiri, challenges the notice issued to him in or about March, 1964, for the proposed reopening of assessments from 1950-51 onwards under section 148 of the Indian Income-tax Act on the ground that interim payments made by the Government under the Madras Estates Abolition Act XXVI of 1948 are income, and, as such, they have escaped assessment. Writ Petitions Nos. 539 and 540 of 1964 are filed by Kumararaja of Venkatagiri, the son of the petitioner in W.P. No. 541 of 1964, the former of which he has filed as karta of the Hindu undivided family consisting of himself and his two minor sons, and the latter as individual. Writ Petition No. 1540 of 1964 is by the minor son of the petitioner in Writ Petitions Nos. 539 and 540 of 1964. 2. In all these petitions, the petitioners challenge the notice and the pro posed reopening of the assessment of the interim payments made by the Government under the Estates Abolition Act (hereinafter called the Abolition Act). For the purposes of these writ petitions, I have ignored the amounts paid to each of the petitioners or the dates of the notices, as these are not relevant or material for the determination of the question before me. It is contended on behalf of the petitioners that after the estate was notified and taken over by the State, the Government deposited in the office of the Estates Abolition Tribunal advance compensation in respect of the shares of each of them under section 4A of the Abolition Act. They have also further deposited interim payments in respect of the above estate for…

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