9911796707
TMI Blog1971 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income-tax Act ?" The year of assessment is 1964-65 relating to the accounting period that ended on March 31, 1964. On the 22nd of March, 1963, the assessee executed a document in favour of his minor son. This document is in Malayalam, which is annexure "A" to the statement of the case. The agreed translation of this document is given in paragraph 2 of the order of the Tribunal and it reads as follows : "This deed of gift is executed on the twenty second day of March, 1963, in favour of Baby, son of Paily, aged 14, residing at Parumpillil in Elamkulam Kara in Aikkaranad South village by his father, Paily, aged 42, son of Mathew, in the above village. The property mentioned in the schedule below was purchased jointly from Thuruvakka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to evict the tenants and take possession. The value of the property is approximately rupees fifteen thousand." Section 64(iv) of the Income-tax Act, 1961, runs thus : "64. Income of individual to include income of spouse, minor child, etc.--In computing the total income of any individual, there shall be included all such income as arises directly or indirectly-... (iv) subject to the provisions of clause (i) of section 27, to a minor child, not being a married daughter of such individual, from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate consideration..: " The short question is whether the document was for adequate consideration. The Tribunal relying on the ruling of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en and in fulfilment of that duty and obligation, it should follow that such, a transaction has to be considered as one supported by consideration." There has not been any discussion in the case as to whether a father has any obligation enforceable in the civil courts to maintain his minor child. It is contended on behalf of the department that there is no such obligation on the part of a Christian father. This submission seems to be supported by the decision of the Travancore-Cochin High Court in Chakko Daniel v. Daniel Joshua. References have been made in that decision to Trevelyn's Law Relating to Minors, fifth edition, Simpson on the Law of Infants, fourth edition, Halsbury's Laws of England and to the decisions in V. J. Walter v. M. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enforce the obligation of the father under section 488 of the Code of Criminal Procedure. Even such a thing we are unable to visualise in this case because the son had no contracting capacity and-he could not have made a valid promise to give up his right to seek maintenance under section 488 of the Code of Criminal Procedure. Even if he had that capacity, we do not think that any such agreement will be a bar to action being taken by him under section 488 of the Code of Criminal Procedure if the terms of the section are satisfied. Such an agreement also cannot, therefore, be said to be for adequate consideration. We hold that the income accruing from the property transferred by the document in question is income which has to be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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