TMI Blog1980 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years. Similarly, there were three reference applications under s. 27 of the W.T. Act, 1957. The Tribunal consolidated the five reference applications in the income-tax matter and the three reference applications in the wealth-tax matter and has made consolidated reference in the income-tax as well as wealth-tax matters. The points involved in both the references are identical. The questions referred in both the references are the same which read as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in determining the status of the assessee as Hindu undivided family ? " Let us now turn to the facts. The assessee, Thakur Ummed Singh, was a jagirdar in the erstwhile State of Jaipur. He held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the I.T. Act, the holder of an impartible estate is liable to be assessed as an individual owner of all the properties comprised in the estate. He has submitted that no evidence was put on the record by the assessee to show how the property which had been treated as individual property of the assessee up to the assessment year 1957-58, became an HUF property during the assessment years under consideration. It is submitted that no documents whatsoever were produced before the AAC to show that the property in question had been put into the hotchpotch and had thus become joint family property. On the other hand, Mr. Ranka, learned counsel for the assessee, has urged that on the facts found by the Tribunal the assessee has rightly been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all State grants shall be subject to matmi with certain exceptions with which we are not concerned. Rule 8 further provides that a State grant shall be attached pending matmi. Rule 13 provides that the eldest real son of the last holder or if such son is dead, such son's eldest real son or eldest real grandson is entitled to succeed, unless in the opinion of the Ruler he is unfit to succeed by reason of serious mental or physical defect or disloyalty. Rule 16 lays down under what conditions a grant is liable to be resumed. Rule 20 provides for levy of matalba matmi as laid down in appendix ' C ' to the Rules. Thus, a perusal of the Rules would show that the State grant would be governed by the rule of primogeniture and is consequently imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have referred above. Learned counsel for the assesses has further pressed upon us that in any case the assessee has declared his unequivocal intention of treating the property as that of an HUF by filing returns in the status of an HUF continuously during the years under consideration and even thereafter and, therefore, it would be reasonable to presume that the property in question was a part of the HUF property. In support of this submission learned counsel has relied upon Mohan Rao v. Satyanarayana [1972] 84 ITR 685 (AP) and Thakur Hari Singh v. CIT [1967] 65 ITR 267 (Raj). In Thakur Hari Singh's case this court observed as follows (p. 279): "It is noteworthy that the assessee has been filing his returns as Hindu undivided family ..... X X X X Extracts X X X X X X X X Extracts X X X X
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