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TMI Blog1971 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... on May 2, 1958. Thereafter, on May 12, 1958, Sthanam Properties (Assumption of Temporary Management and Control) and the Hindu Succession (Amendment) Act, 1958 (28 of 1958) came into force. After the death of Sreemanavikraman Raja, the sthanam property was taken possession of by Kunhammaman Raja claiming to be the succeeding sthanamdar. In respect of the assessment due for the period November 1, 1956, to March 31, 1958, Kunhammaman Raja was assessed to tax as the successor sthanamdar. The said Kunhammaman Raja died on December 23, 1960, without making any payment. Thereafter the next seniormost member of the Zamorin family, P. C. Cheria Kunjunni Raja, took possession of the sthanam property. He also died soon after. During the lifetime of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Officer to K. C. Cheria Kunjunni Raja. It held that the assessment having been made on Kunhammaman Raja, his share alone was liable to be proceeded against. It further held that the liability to pay the tax and penalty was that of the personal heirs of Kunhammaman Raja and that only to the extent they had come into possession of the assets of the said Raja. Thereafter, the Inspecting Assistant Commissioner, Kozhikode, ordered that as the entire sthanam property had devolved on the 693 members, all those persons were liable to pay the arrears of the tax and penalty. This order was made without notice to the parties. Meanwhile, in the partition suit in the Zamorin's family, the court appointed two joint receivers. The receivers object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it quashed the impugned demand. Section 7 of the Hindu Succession Act provides for the devolution of interest in the property of a tarwad, tavazhi, kutumba, kavaru or illom. Section 7(3) provides : " Notwithstanding anything contained in sub-section (1), when a sthanamdar dies after the commencement of this Act, the sthanam property held by him shall devolve upon the members of the family to which the sthanamdar belonged and the heirs of the sthanamdar as if the sthanam property had been divided per capita immediately before the death of the sthanamdar among himself and all the members of his family then living, and the shares falling to the members of his family and the heirs of the sthanamdar shall be held by them as their separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the income of that property during his lifetime. The seniormost member of a tarwad usually became the sthanamdar of the sthanam attached to that tarwad. On his succession to the sthanam, he stood separated from the rest of the family. He solely became entitled to the sthanam property but he gave up his right in the tarwad property. All the same he and the members of his tarwad had the same right of succession to the properties of each other as if his severance from the family had been the result not of his succession to the sthanam, but a voluntary division between him and the rest of the family. Whatever might have been the customary law, section 7(3) of the Hindu Succession Act---the validity of which was not in issue before us---by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by such person or any agricultural income-tax which would have been payable by him under this Act, if he had not died." The assessment made on Kunjunni Raja in his capacity as the successor sthanamdar was an invalid assessment. Legally, he never became the sthanamdar. There was no sthanam after the death of Manavikraman Raja. With the death of Manavikraman Raja the sthanam came to an end. The only persons who could have represented the estate of Sreemanavikraman Raja were his personal heirs. They were not made parties to the assessment. No notice of the assessment proceedings was given to them. Kanjunni Raja was not one of his legal representatives. Even if it is considered that the sthanam properties had devolved on the members o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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