Law:

Section:

JUDGMENT Kotval, CJ.- The question referred for our decision is : "Whether, on the facts and in the circumstances of the case, the income from property known as 'Kathoke Lodge' was to be assessed separately as the income of the Hindu undivided family of which the assessee was the karta ?" The question arises upon the following facts : Surjitlal Chhabda, the assessee, has three sources of income. He has a share in the profits of the two firms, Messrs. Silver Screen Enterprises, Amritsar and Messrs. L.M. Chhabda & Sons, Ahmedabad. Some interest accrues to him from banks and he has the income from the property known as "Kathoke Lodge", which is now the subject-matter of the reference. We are concerned in this reference with the assessment years 1957-58, 1958-59 and 1959-60 corresponding to the account years ending December 31, 1956, December 31, 1957 and December 31, 1958. Till the present dispute arose in the assessment year 1957-58 and the subsequent years the assessee was always assessed in the status of an individual. "Kathoke Lodge" was admittedly the self-acquired property of the assessee, but on 26th January, 1956, the assessee made a certain declaration on affidavit and signed it before a Presidency Magistrate declaring it to be property belonging to a Hindu undivided family. The relevant declaration was as follows : "1.I have this day thrown my separate and self-acquired immovable property known as 'Kathoke Lodge' situated at the Main Road, Dadar, Bombay-14 into the family hotchpot and will hereafter hold the said property as karta of my Hindu joint family. 2.My Hindu joint family for the time being consists of myself, my wife and one child. 3.The family hotchpot for the time being consists of the said immovable property. I have made the present declaration with the intention to impress on my self-acquired property the character of the Hindu joint family property. 4.I solemnly declare that hereafter the said immovable property belongs to my Hindu joint family and I will hold the said property as karta of my family consisting for the time being of myself, my wife and one child. Sd. Surjitlal Chhabda." It is an admitted position that the child referred…

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