TMI Blog1973 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... the court was delivered by HEGDE J.--- These appeals by certificate raise a common question of law, namely, whether the compensation distributed to the junior members in a zamindari family under section 45 of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, as adopted by Andhra Pradesh (to be hereinafter called " the Act "), can be taken into consideration in computing the net wealth of the family ? For the purpose of deciding that question it would be sufficient if we refer to the facts in Civil Appeal No. 1628 of 1970. In this case we are concerned with the net wealth of the family of the former zamindar of Venkatagiri, for the assessment year 1957-58. The Wealth-tax Officer, while completing the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and Conversion into Ryotwari) Act, 1948, did not form part of the wealth of the joint family of Rajah Velugoti Sarvagna Kumar Krishna Yachendra Bahadur, Rajah of Venkatagiri, Venkatagiri ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the compensation amount of Rs. 90,000 due to the family on the valuation date for the assessment year 1957-58 under the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, did not form part of the wealth of the joint family of Rajah Velugoti Sarvagna Kumar Krishna Yachendra Bahadur, Rajah of Venkatagiri, Venkatagiri ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether the compensation payable by the Government to the sons of the holder can be considered as payments due to the family of the holder. The contention of the revenue is that the payments to which the sons of the holder are entitled under section 45 of the Act are really moneys belonging to the family of the holder and, therefore, the same are liable to be taken into consideration in computing the net wealth of the family of the holder. For deciding this question it is necessary to refer to certain provisions of the Act. Section 45 of the Act provides : " (1) In the case of an impartible estate which had to be regarded as the property of a joint Hindu family for the purpose of ascertaining the succession thereto immediately before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the sons of the holder is the absolute property of those sons. For that amount the holder has no right whatsoever. We asked Mr. S. T. Desai, learned counsel appearing for the revenue, whether the holder could call upon his sons to reimburse him the compensation paid to them. He rightly conceded that he could not do so. We have no doubt that the compensation paid to the sons is their absolute property and in that compensation the holder has no right whatsoever. Hence, it is impossible to say that the compensation paid or payable to the sons can be considered as a wealth of the holder or his family. Mr. Desai contended that it is not the case of the holder that there was any partition wholly or partly in his family and, therefore, we shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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