9911796707
TMI Blog1970 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... the particulars of the income, expenses, etc. In response to the Form No. 5 notice, the petitioner appeared before the respondent and produced before him copies of a registered partition deed dated 10th January, 1958, and three term lease deeds in respect of the areca gardens from which income is derived. On perusal of the documents produced by the petitioner and hearing his contentions, the respondent came to the conclusion that there was only a partial partition in the family under the partition deed, dated 10th January 1958, and that in respect of the properties described in schedule F of the partition deed there was no partition and the family held the properties as joint family properties. On the basis that the status of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brothers held a 1/4th share. In order to appreciate the contentions urged in these writ petitions it is necessary to refer to the terms of the registered partition deed dated 10th January, 1968. That was a partition deed entered into between Gopal Pai and his four sons, viz., Cheradappa Pai, Vittal Pai, Venkatesha Pai and Narasimha Pai. The joint family of the said Gopal Pai, at the time of the partition, owned lands and other properties. All the properties of the family except the areca gardens described in Schedule F and the outstandings described in schedule G were partitioned by metes and bounds and the properties described in schedules A, B, C, D and E were respectively allotted to the share of Gopal Pai, Cheradappa Pai, Vittal Pai, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the members of the family to become separate owners and that intention being the real test, it follows that an agreement between the members of a joint family to hold and enjoy the property in defined shares as separate owners operates as a partition, although there may have been no actual division of the property by metes and bounds. In the instant case, all the properties belonging to, the joint family of which Gopal Pai was the karta, before the date of partition, were divided. After the partition, the F schedule properties or the G schedule properties did not remain as the joint and undivided properties of the parties to the deed. The F schedule properties were not divided, for the reason that they had been granted on long term leases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 acres of areca garden which is less than 5 acres of the second class specified in Part II of the Schedule. Areca gardens come under the second class in Part II. One acre of areca garden is equal to 10 acres of the eighth class of land. Therefore, it is contended that under the proviso to Part I of the Schedule, the petitioner is not chargeable to tax. The relevant proviso to Part I of the Schedule to the Act states that no agricultural income-tax shall be payable by a person who derives agricultural income from land of not more than fifty acres of the eighth class of land or an extent equivalent thereto consisting of any one or more of the classes of land specified in Part II. By virtue of the said proviso a person who derived agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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