9911796707
TMI Blog1998 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... -87, dated February 26, 1988, respectively, not granting the basic exemption of 20 standard acres in respect of the holdings of the petitioners as individuals. Since the points involved in the above writ petitions are one and the same, the following common order is passed. The case of the petitioners is that they are the members of a Hindu undivided family holding certain extent of agricultural lands belonging to the Hindu undivided family, and applied for composition as contemplated under section 65 of the Act to the second respondent. The second respondent has accepted the claim and raised a demand for respective years. The karta also owned an extent of 11.51 standard acres of agricultural lands in his individual capacity and as this ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined the respective additional tax for each year. In respect of the respective assessment year two separate applications for composition were filed by the respective petitioners, one as the karta of the family and the other in respect of individual holdings. The second respondent accepted the composition application filed on behalf of the family but did not grant the basic exemption of 20 standard acres available under Part II of the Schedule to the Act for calculating the tax payable as had been done by him in the earlier years. Against these orders of the second respondent, the petitioner family filed two revision petitions before the first respondent and by his order dated August 5, 1989, he dismissed the revision petitions and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also argued that the liability to pay tax on the basis of the composition under section 65 of the Act is at the rate or rates specified in Part 11 of the Schedule to the Act and the second respondent has also ignored the first slab in the said Part of the Schedule and started to calculate from the second slab for determining the tax payable. Hence, it is contended that the working of the second respondent in omitting the first slab in respect of an assessment is unwarranted and not contemplated under the Act. It is also argued that the petitioners as karta are entitled to hold the lands in the capacity of karta of the Hindu undivided family and also as an individual and the lands held by the individual cannot be clubbed with the lands held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculation. The learned Government Advocate on behalf of the respondents has argued that the orders of the second respondent as confirmed by the first respondent are valid as the same person holds the land in the capacity of karta as also an individual. Hence, the petitioners cannot seek severability of the lands from assessment as the karta and that of individuals. He also further argued that the calculation is valid as the petitioners herein are not right in seeking the severability of the person as a karta and also an individual. With the above context, he tried to support the orders passed by the respondents. In my view, the calculation of the officer in omitting the first slab is not in conformity with the provisions of section 65 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further held that the clubbing by the authorities below which was accepted by the Commissioner is against law and not justified. Relying upon the said decision, it could be seen that in this case also, the second respondent has clubbed the lands held by the petitioners herein as karta of the Hindu undivided family and also that of an individual which view has been accepted by the first respondent. Hence, it could be said, that the clubbing by the second respondent which was accepted by the Commissioner is without jurisdiction and against law and not justified. In view of the above, I hold that the respondents have no jurisdiction to club the holdings of persons who have different status in the eye of law and the action of the second res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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