Law:

Section:

(a) Hindu Law -Undivided family Partition effected bona fide and in legal manner-Cannot be disregarded only because there was no contemporaneous registered document to that effect. Sir Sundar Singh Majithia v. The Commissioner of Income-tax­C. P. & U. P. (1942) 10 I T R 457 and Mulla's Hindu Law, 11th Ed n., p. 425 ref. (b) Bengal Agricultural Income-tax Act (IV of 1944)---S. 30­Assessment of a member of Hindu undivided family-Rights and liabilities conferred by S. 30, held, equally available to members of Dayabhaga Hindu family-Member of such family hitherto being assessed as an "individual"-Entitled to claim for assessment as an individual. Himangshu Chandra Choudhury v. Commissioner of Agricul­tural Income-tax, East Bengal P L D 1950 Dacca 96 and Kalyani Vithaldas v. Commissioner of Income-tax, Bengal 64 I A 37 ref. JUDGMENT MAKSUM-UL-HAKIM, J.-This is a case stated by the Agri­cultural Income-tax Tribunal under subsection (2) of section 63 of the Agricultural Income-tax Act. The questions of law propounded by and referred to this Court are as follows :- "(i) Whether the provisions of section 30 of the Bengal Agricultural Income-tax Act, 1944 as adopted in East Pakistan are applicable to a Daya Bhag Hindu Family claiming separate assessment after partition and separation. (ii) Whether in the facts and circumstances of the case via. oral partition of Joint Family properties, separate possession and separate enjoyment of agricultural income in definite shares by the members, separate residence, separate funds, the Hindu undivided family has ceased to exist as such and can claim for separate assessment of Agricultural Income under section 30 of the Act." The facts giving rise to this reference may be briefly stated as follows : One Bepar Chandra Barman died in 1947 leaving five sons amongst whom Maniram Barman (since deceased) was the eldest. These five sons inherited the property left by their father. After the death of Bepar Chandra Barman Maniram Barman used to be assessed as an individual. But in respect of the three years of assessment under consideration, namely, 1951-52, 1952-53 and 1953-54 he was assessed as a .`Karta' of the Hindu undivided Family.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492