9911796707
TMI Blog1997 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... (exhibit P-4) has observed as follows : "One of the claims of the petitioner is that his father died on January 1, 1974, and his mother, two sisters, the petitioner and his brother are the legal representatives and they are to be assessed as tenants-in-common in the light of the decision reported in Mrs. Mary Roy v. State of Kerala, AIR 1986 SC 1011. The contention of the assessee that the legal representatives are to be assessed as tenants-in-common was accepted by the Department for the years 1977-78 to 1982-83 and the Department by exhibit P-5 order dated January 13, 1989, directed the Agricultural Income-tax Officer to modify the assessment order assigning the status as tenants-in-common to the petitioner." It was only for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks out to 2/9ths share each for the appellant and his two sisters. The share of the mother of the appellant, the appellant and his two sisters will, therefore, be 3/9, 2/9, 2/9 and 2/9 respectively, for the period up to July 30, 1977. Thereafter the appellant having got assigned also the 1/3rd share of his mother, his share will be 2/9ths share which he originally had and the 3/9ths share which he got assigned from his mother and this works out to 5/9ths share in the entire property. The apportionment of share of income has, therefore, to be made among the appellant's mother, the appellant and his two sisters in the ratio of 3/9 : 2/9 1/2 : 2/9 : 2/9 till July 30, 1977, and thereafter the apportionment has to be between the appellant and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umentary evidence in support of his contention. Even though the Supreme Court in the case of Mrs. Mary Roy v. State of Kerala, AIR 1986 SC 1011, has held that the Travancore Christian Succession Act was repealed by the statute forming Part B States and the Christians are governed by the provisions of the Indian Succession Act, the decision was reported in 1986 and till that date the properties were enjoyed under the Christian Succession Act by the assessee himself. In the return the status claimed is individual and in the account the petitioner has admitted the yield and income from the entire properties and so it is not open to him now to claim the status as tenants-in-common for the year 1983-84, the accounting year being 1982-83. As far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect from 1951 onwards. When such clear statement of law was placed on record and in addition thereto even earlier this court (exhibit P-4) had taken the importance of the situation that with regard to the earlier years the legal heirs were treated as tenants-in-common, the rectification application came to be rejected by the order, exhibit P-7. It is observed therein that the contents do not come under the purview of section 42 of the Agricultural Income-tax Act, 1991. This was because, it is observed, that the contentions are already considered in the order dated August 1, 1990 (exhibit P-5). In my judgment, the situation is a specimen of incongruency especially when with regard to all the assessment years (see exhibits P-8 to P-12) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y judgment, there are several instances of the proceedings being conducted by one of the legal heirs. This situation also gets more than fortified if orders for the earlier assessment years at exhibits P-8 to P-12 are seen, showing that one of the legal heirs prosecuted the proceedings. The name is none other than the present petitioner who prosecuted the assessment proceedings for other assessment years. In my judgment, it is also to be kept in mind that the rights that flow from the legal situation cannot be allowed to be disturbed, may be because the proceedings are prosecuted by one of the legal heirs, leaving aside the staring features of the position of tenancy in common with regard to all the assessment years other than the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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