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Issues:
Assessment under Tamil Nadu Agricultural Income-tax Act, clubbing of properties, petitioner treated as "association of persons", partition of properties in 1959, common enjoyment of properties, individual assessment of one son, applicability of legal tests. Analysis: The petitioner was assessed under the Tamil Nadu Agricultural Income-tax Act for an extent of 26.43 acres under composition application basis. The first respondent took action under S. 65A(3) read with s. 9(2) of the Act, issuing a show-cause notice regarding properties enjoyed commonly by the petitioner, his wife, and sons. The first respondent passed a revised assessment order treating the petitioner as "association of persons" and clubbing properties in the names of the petitioner, his wife, and sons. The petitioner's revision was rejected, leading to the present writ petition challenging the orders of the respondents. The petitioner claimed a partition in 1959, evidenced by a registered deed, with separate enjoyment of properties by different sharers. The respondents did not dispute the partition but argued common enjoyment and living under one roof. The court referenced State of Madras v. S. Subramania Iyer, stating that mere common management or cultivation does not make owners liable as an "association of individuals." In the present case, the legal tests from previous judgments were not satisfied, especially since one son was individually assessed, making it inappropriate to treat the family as a single unit for assessment purposes. Referring to A. M. C. Muthuvaithilingam Chettiar v. Government of Madras, the court emphasized the need for an express grant of authority for management to constitute an "association of individuals." As one son was individually assessed, the court found the orders of the respondents not sustainable under legal precedents. Citing CIT v. Dandayutham, the court allowed the writ petition, setting aside the orders without costs.
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