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TMI Blog1965 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... be regarded as one consisting of "brothers only." Appeal dismissed. - - - - - Dated:- 27-10-1965 - Judge(s) : K. SUBBA RAO., J. C. SHAH., S. M. SIKRI JUDGMENT The judgment of the court was delivered by SHAH J.---These three appeals relate to proceedings for assessment of agricultural income-tax under the Orissa Agricultural Income-tax Act, 1947, for the years 1950-51, 1951-52 and 1952-53, and raise common questions. The respondent represents a joint Hindu family consisting of four members, relationship between whom is explained by the following table : Jadimani Patnaik I --------------------------------------------------------------------------------------------------- I I Biswambar Patnaik Bhagaban Patna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that the Hindu undivided family represented by Sri Shyam Sundar Patnaik in the instant case, is a Hindu undivided family consisting of brothers only ? " The High Court answered both the questions in the affirmative. The State of Orissa has preferred these appeals with special leave. Before us the correctness of the answer recorded by the High Court on the first question is not challenged, because the question raised is concluded by the judgment of this court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy. The second question alone remains to be determined. Section 2(1) of the Orissa Agricultural Income-tax Act, 1947, defines "agricultural income ". Section 3 defines the incidence of tax on agricultural income. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , sons of Bhagaban, were brothers. By the Explanation, the expression "brother" includes the son and the son of a son of a brother. The learned Solicitor-General for the State of Orissa submitted that the four members of the respondent could not be regarded as brothers within the meaning of the Schedule, clause B. The Solicitor-General concedes that if in the year of assessment, Biswambar and Bhagaban were living and were sought to be taxed in an undivided Hindu family, they could obtain the benefit of clause B of the Schedule. Even if one of them had died before the year of account and the family consisted of the surviving brother and the sons of the deceased brother, the benefit of clause B would, it is conceded, have been available. But, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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