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TMI Blog1983 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... 6806 of 1981-I being her daughter. The point for determination in both the original petitions being the same, these original petitions are being disposed of by a common judgment. It is said that Kunhikanaran Vaidyar died in 1978 and long before his death properties belonging to himself and his wives were partitioned as per registered document No. 275 of 1958, on January 17, 1958, at Sub Registry Office, Kakkattil. As per this partition deed, properties described in F schedule were set apart to the share of the petitioners and their mother, Suseela. The properties owned by Kunhikanaran Vaidyar were assessed under the Agrl. I.T. Act, 1950 (Act XXII of 1950), for short, "A.I.T. Act." The tax so assessed in respect of the properties on Kunhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this notice. The petitioner in O.P. No. 6217 of 1981, then filed a claim petition, Ex. P-3, before the Tahsildar, Badagara Taluk, while the petitioner in O.P. No. 6806 of 1981-I filed a similar petition, Ex. P-3, before the Sub-Collector, Kozhikode. The claim petition filed by the petitioner in O.P. No. 6217 of 1981 was rejected as per Ex. P-4 order, while no order disposing of the claim petition filed by the petitioner in O.P. No. 6806 of 1981, was served on him. Meanwhile, under s. 39 of the Act, for the purpose of management, the attached properties along with other items belonging to the petitioners, were entrusted with the village officer, Maruthonkara, by the Sub-Collector, Kozhikode. This order has been marked as Ex. P-2 in O.P. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of legal heirs by virtue of inheritance or by partition or otherwise. It is true that sub-s. (2) of s. 40 of the A.I.T. Act states : " If default is made in paying any amount referred to in sub-section 1 or any instalment thereof, the whole of the amount outstanding on the date of the default shall become immediately due and shall, subject to the claims of the Government in respect of basic tax payable under the provisions of the Kerala Land Tax Act, 1961 (13 of 1961), be a first charge on the properties of the assessee liable to pay such amount and where such amount or part thereof relates to agricultural income from properties transferred by the assessee which is included in his total agricultural income in pursuance of sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idual for purpose of assessment, there shall be included incomes derived from the sources and quarters mentioned in cl. (a)(i) to (iv) and cl. (b). Clause (iv) of s. 9(2) cannot have any application to the facts of this case, as there has been no transfer of assets as contemplated therein. Apart from this, it is on the basis of s. 44 of the Act that the Revenue authorities initiated proceedings against the petitioners on the basis of which Exs. P-2 and P-5 have been issued. A proper and careful reading of the relevant provisions of s. 44 of the Act clearly shows that none of the provisions therein can apply to the facts of the instant case. The decision of the Board of Revenue in Ex. P-1 has recognised this and is in line with this. The cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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