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1971 (2) TMI 7 - KERALA HIGH COURTKerala Agricultural Income Tax Act, 1950 - Tenants-in-common do not come within the definition of person. They are specifically dealt with in section 3(5) of the Act - tenant-in-common is an individual ; and he has to be assessed in that capacity in respect of his share of the income in the common properties. The proceedings as per the impugned notices to assess the petitioners and the other co-owners as an association of individuals, though it is based on the finding of the Appellate Tribunal, cannot, therefore, be sustained
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