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TMI Blog1979 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... s permitted to compound his agricultural income-tax on his total holdings of 270.12 acres of land as it stood before the abovesaid settlement of properties. The assessee filed revision petitions before the Commissioner of Agrl. I.T. against the assessment orders for the assessment years 1961-62 to 1963-64 and the Commissioner dismissed them. However, the High Court held that the Agrl. ITO was correct in clubbing the lands settled in favour of his sons, daughters and wives. But, in the present case, we are concerned with a very narrow question. The assessee had married a third wife by name Neelavathi Ammal on April 3,1949. He has settled certain lands on the minor daughter of his by name Indrani born through the third wife, Neelavathi Ammal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegitimate child of the assessee; but, on the other hand, if the marriage had taken place prior to the coming into force of that Act, the marriage would have been valid and the said child would have been a legitimate child. After this court called for a finding, the Commissioner, by his order dated September 20, 1979, has rendered a finding that the marriage between the assessee and Neelavathi Ammal took place on April 3, 1949. Now, it is not in controversy before us that the date, April 3, 1949, is subsequent to the coming into force of the Tamil Nadu Act of 1949, already referred to and, therefore, the marriage was bigamous and hence void and,consequently, Indrani, the offspring of that marriage, is an illegitimate child of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the analogous provisions contained in the Indian I.T. Act, 1922, this court has taken the view that the word " child " will take in only a legitimate child and will not take in an illegitimate child. For instance, there is a decision of this court in CIT v. C. S. Rajasundaram Chetty [1950] 18 ITR 145. In that case, while construing s. 16(3)(a) of the Indian I.T. Act, 1922, a Bench of this court has held that the normal connotation of the term " child " in the said section will be only a legitimate child when there is nothing in the context to the contrary. As a matter of fact, this court referred to the observations of Denman C.J., in the case of Queen v. Totley [1845] 7 QB 596 at 600, to the effect: "...the law does not contem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Marriage Laws (Amendment) Act, 1976, and whether or not a decree of nullity is granted in respect of that marriage under this Act and whether or not the marriage is held to be void otherwise than on a petition under this Act. " It is clear that the provision contained in the amended s. 16(1) of the Hindu Marriage Act, 1955, is declaratory in character. Once the marriage is void in law, certainly the offspring of that marriage cannot be legitimate. However, the section, by means of this amendment, now declares that notwithstanding that a marriage is null and void under s. 11, the child shall be legitimate. The question for consideration is whether this statutory declaration contained in the amended s. 16 of the Hindu Marriage Act, 1955, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a child. Similarly, the children of a bigamous marriage contracted by a Christian will be illegitimate and those children also will not be covered by s. 9(2) of the said Act. Consequently, taking into account these vital considerations we are unable to agree with the learned Addl. Govt. Pleader that the statutory declaration contained in the amended s. 16 of the Hindu Marriage Act, 1955, should be invoked for the purpose of construing the scope of the word " child " occurring in s. 9(2) of the Tamil Nadu Agrl. I.T. Act, 1955. The result is, the two revision cases succeed and accordingly they are allowed and the impugned order of the Commissioner of Agrl. I. T. is set aside. There will be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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