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TMI Blog1971 (7) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the Act. But the Agricultural Income-tax Officer, Mannargudi, assessed the petitioner under section 34 of the Amending Act, 29 of 1958, by clubbing together the lands owned by her as settlee under the settlement deed as well as those secured by the two minor children under the very same deed. The officer based his order on the consent said to have been given by the petitioner's husband to make such a consolidated order. Some time later, the petitioner when she discovered the mistake, applied to the appropriate authority for rectification of the final order of assessment, and desired that her liability should only be based on the income from the lands owned by her. The petitioner's contention was that she never gave any authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the father is to be taken as correct, the order of clubbing the holdings and reckoning the tax on that basis is not correct. Section 34 of the Amending Act of 1958 (Act 29 of 1958), deals with composition of agricultural income-tax in respect of non-plantation crops and Provides that notwithstanding anything contained in the Act, any person liable to pay agricultural income-tax under the principal Act as amended by this Act in respect of any agricultural income derived from any land other than the land used for growing tea, coffee, rubber, cinchona or cardamom......may apply to the prescribed officer for permission to compound such agricultural income-tax payable by him. The process of reckoning the tax is prescribed under the Act. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fill in different legal personalities in any one individual. A fortiori it follows that if the petitioner has filed three independent composition applications, one in her own capacity as owner and the others in her capacity as the guardian of her two minor children, then she has approached the revenue under section 34 of the Amending Act of 1958, on the distinct ground that the three applications filed by her are separate and one has nothing to do with the other ; under section 8(1), as already stated by me, the revenue is obliged, if it is a normal case of assessment, to deal with the income of the minors as income from an individual other than the mother, and the three applications in question would be dealt with separately, the one hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecures is relatable to the concession in the quantum of tax and he is not disentitled to the other statutory benefits available to him under the other provisions of the statute or under the common law. In this view of the matter as section 9(2) is conceded to be inapplicable to the facts of this case, I am of the view that the clubbing adopted by the authorities below and which was finally accepted by the Commissioner appears to be against law and is not justified. The order of the Commissioner of Income-tax which is solely based upon the consent given by the father and which decides that such a clubbing is plausible in the eye of law is unsustainable and is, therefore, set aside. The writ petitions are allowed and there will be no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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