1984 (10) TMI 29

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..... essee under section 256(1) of the Income-tax Act, 1961. The following question of law is referred for the opinion of this court : " Whether, on the facts and in the circumstances and on a correct interpretation of Part IA of Paragraph A of the Schedule to the Finance Act read with the relevant provisions of the Income-tax Act, the Tribunal is correct in holding that the word 'member' occurring t .....

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..... rates prescribed in Sub-para. II are substantially higher than the rates of income-tax payable by a Hindu undivided family which does not include any member whose total income exceeds the income specified. Thus, a larger incidence of tax is attracted by a Hindu undivided family having at least one member whose total income exceeds the sum specified. For the purpose of convenience, such Hindu undiv .....

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..... cable only in the case of a joint family, where a male member derives the income in excess of the minimum specified therein. We do not see any support for the above plea. The provision is clear that if any member of the family derives income in excess of the minimum specified in Sub-para. II, then the higher rate of tax has to be applied. There are no grounds to qualify the expression " member " a .....

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