TMI Blog1968 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ivered by VEERASWAMI J.-These are petitions under article 226 of the Constitution for a direction forbidding the Assistant Agricultural Income-tax Officer, Nannilam, from proceeding against the common petitioner for assessment of the agricultural income. He and his brother, K. P. M. Abdul Khader, owned 309.66 acres of wet and dry lands in Nannilam Taluk. They divided the properties by metes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13th January, 1965, to show cause why he should not be assessed to tax in respect of the income from the lands settled by him on his wife and minor children. The officer in justification relied on section 9(2) and expressed his intention to proceed under that provision. All this was for the year 1959-60. Ignoring the petitioner's objection that in view of the settlement made in favour of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inapplicable to him. But on a careful consideration of sections 10(1), 9(2) and the definition of "to hold", we are clearly of opinion that that will be the result. Section 10(1) is specific in its terms that nothing contained in the Act shall apply to a person who holds land not exceeding twelve and a half standard acres before the amendment in 1968. There is a proviso to the sub-section which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case like this, by a fiction and notwithstanding the settlement, the transferor should be deemed to own the lands forming the subject-matter of transfer without consideration. The result is that the petitioner in these petitions, holding as he does no lands, or land not in excess of twelve and a half standard acres before the 1968 amendment, is not affected by any of the provisions of the Madras A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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