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TMI Blog1965 (11) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, who is a member of a Mohammedan family, which is admittedly governed by the Marumakkathayam law, has challenged the order, exhibit P-1, dated August 10, 1964, assessing the petitioner on the entire income of the group of persons of whom the petitioner is the head and who are governed by Marumakkathayam law, for the years 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64. It is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Looking into the wording of sub-section (3) of section 3 alone, it will prima facie appear that the section will only apply to a " Hindu " undivided family. If such is the manner in which the sub-section should be read, it is urged by counsel on behalf of the petitioner, that the section is discriminatory and therefore should be struck down. But, if it is possible to read the statute so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by law, and includes a Hindu undivided family, a firm or a company, an association of individuals whether incorporated or not, and any institution capable of holding property." This leads to the question what a "Hindu undivided family" is, and the definition of that term is in section 2(kk) and reads as follows: " 'Hindu undivided family' includes an undivided Marumakkathayam tarwad or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohammedans in these areas were following the same law and, if they refer to their families as " tarwads " or " tavazhies ", there is nothing wrong or out of tune in that. There is an Act, called the " Mappila Marumakkathayam Act " and this Act defines " tarwad " and that definition is applicable to Mohammedan families governed by Marumakkathayam law. It is no doubt undesirable and perhaps dangerou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family " under section 2(kk) of the Act. So, the benefit of section 3(3) of the Act will have to be afforded in the assessments of the petitioner's family. This has not been done. I, therefore, set aside the order, exhibit P-1, and direct that a fresh assessment will be made on the " tarwad " of the petitioner applying the provisions of section 3(3) of the Act. This writ application is ordered o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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