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1971 (9) TMI 51 - MADRAS HIGH COURTPetitioner is the village munsif - partition of the family properties - family property was admittedly subject to agricultural income-tax - Notwithstanding the alleged partition as above, the assessee was filing applications for composition for the prior assessment years including the entire extent of the family properties without noticing the partition, or giving effect to it - Since in this case such enjoyment and possession was postponed to a future date, the partition deed though was called as such cannot be treated as a partition deed - refusal of the offer to permit composition of only the assessee's share in the joint family property was held to be justified
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