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TMI Blog1996 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... n cropped up before the Agricultural Income-tax Officer, Kasaragode, when he rejected the returns and finalised the assessment on best judgment procedure. In this process, the contention that the applicant-assessees were members of the Hindu joint family came to be rejected and the Assessing Officer regarded them as having the status of an individual. In regard to the question of status, the assessees contended that the applicant-assessee, K. Ishwara Bhat, originally was the karta of the joint family. This Hindu joint family consisted of himself, his two brothers namely, Venkataramana Bhat and Gopalakrishna Bhat. All these three brothers are the sons of one Govinda Bhat. It is contended that the properties in the possession and enjoyment of this joint Hindu family came to be partitioned on March 15, 1976, among these three brothers allotting shares due to each other. It is contended that thereafter each of these three brothers came into possession of their respective shares and started enjoying them as a result of the act of partition that occurred on March 15, 1976. Illustratively, this Ishwara Bhat had 11 children and all of them started enjoying the properties that fell to thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y us in our names jointly and severally out of our self-earned income under term of lease of sale of Kuzhikana, etc., joint right and for the convenience of enjoyment we are living in the respective undermentioned properties as described above and performing agricultural operations under joint management, on tenancy-in-common basis." Inevitably, therefore, the appellate authority recorded the conclusion that the partition was entered into between the brothers and it showed its allotment accordingly only to the three brothers. As a consequence it is recorded that the denial of the claim of status as tenants-in-common for the years in question is justified. This took up the matters to the Appellate Tribunal. Before the Appellate Tribunal, the same contentions were reiterated with greater force. On behalf of the Department, before the Tribunal it was emphasised that a careful scrutiny of the partition deed dated March 15, 1976, would show that the sons of these brothers were not parties to the partition deed at all. It was also emphasised that in the preamble to the deed in question it is emphasised in a pinpointed manner that the properties sought to be partitioned by the deed in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsiff of Kasaragode in O. S. No. 354 of 1958 dated November 29, 1958, the Tribunal has considered the contents of the judgment, the issues framed and on the basis thereof the Tribunal held that the properties referable to the subject-matter of the judgment were part of the properties held under rights from 1949 onwards which came to be assigned to the applicant-assessee by the Land Tribunal under the Kerala Land Reforms Act. It is observed that the applicant-assessee, K. Ishwara Bhat, and his 11 children constituted a Hindu joint family and in pursuance of the provisions of law came to be divided equally amongst the 12 members with effect from December 1, 1976, is also clear. It is also mentioned that even the Tahsildar, Kasaragode, followed this position with regard to the levy of tax and in the process, the opinion of the Additional Government Pleader of Kasaragode was required to be relied upon by the Tahsildar to record the conclusion that the applicant-assessee, K. Ishwara Bhat, and his children constituted the Hindu joint family at the time of the advent of the abolition of the joint family system. Ultimately, the Tribunal took up the crucial question for decision as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale deed in question. Learned counsel took us through the contents of the sale deed (annexure " VI "-- 24 of 1966) to contend that this is a sale deed of 1966 showing all necessary parties as vendors. He contended that Ishwara Bhat, Gopalakrishna Bhat and Venkataramana Bhat and other children are shown as can be seen. Learned counsel took us through the further contents of the sale deed in question. He referred to the recital to the effect that the properties sought to be transferred under the document are recited to be belonging jointly on absolute jenmom right and is in uninterrupted enjoyment, paying land tax as ejman of the joint family. He laid stress on the averment that on the basis of the unregistered partition deed dated May 29, 1942, in respect of the earlier larger joint family, to contend that the original status shows that it was of a Hindu joint family of a larger magnitude. With regard to the particulars in the matter of distribution of the amount of consideration learned counsel submitted that the exigencies of the occasion compel parties to distribute the amount and by mere method of distribution an inference of the situation cannot be drawn and should not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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