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TMI Blog1965 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to us by the Tribunal reading as under : " (ii) Whether the expression ' Hindu undivided family ' in section 56 of the Agricultural Income-tax Act (Act XXII of 1950) will not take in a Namboodiri family, in view of the amendment to section 2(kk) and (2m) by the Amendment Act XII of 1964 ? " should be answered in the affirmative, for it is clear that, after the amendment was effected, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the kudiyan. The kudiyan is to pay this to the Government and there is a charge on the property for the jenmikaram. The jenmikaram had to be paid by the kudiyan irrespective of whether the land was cultivated or not and irrespective of whether any income was derived from the land. The Privy Council in Raja Mustafa Ali Khan v. Commissioner of Income-tax had to consider a similar question, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oneys, and is bound to make them whether the land is sufficiently productive or not. The Supreme Court in Commissioner of Income-tax v. Kunwar Trivikram Narain Singh has extracted a passage from the Privy Council decision in Commissioner of Income-tax v. Raja Bahadur Kamaksh a Narayan Singh, which reads as follows: " The word ' derived ' is not a term of art. Its use in the definition indeed dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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