9911796707
TMI Blog1965 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------------------------------------------------------------------------------------- I I Biswambar Patnaik Bhagaban Patnaik I I -------------------------------------- -------------------------------------------- I I I I Binod Behari Puran Chandra Shyam Sundar Laxmidhar Before the relevant years of account Jadimani, Biswambar and Bhagaban had died and Binod Behari, Puran Chandra, Shyam Sundar and Laxmidhar were the surviving members of the family. The joint family owned agricultural lands, cows and buffaloes. The assessing officer determined the income of the respondent for 1950-51 at Rs. 11,949, for 1951-52 at Rs. 10,850 and for 1953-54 at Rs. 9,549. In these sums were included in each year Rs. 200 as income de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural Income-tax Act, 1947, defines "agricultural income ". Section 3 defines the incidence of tax on agricultural income. By section 5 it was, provided at the material time that agricultural income-tax shall be payable by every person whose total agricultural income of the previous year exceeds five thousand rupees. By section 10 it is provided : " 10(1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such : Provided that if a Hindu undivided family consists of brothers only as explained in the Schedule, the total agricultural income of the family shall be assessed at the rate specified in the Schedule... " Clause B of the Schedule prescribed the rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brother and the sons of the deceased brother, the benefit of clause B would, it is conceded, have been available. But, says the Solicitor-General, after the two brothers Biswambar and Bhagaban died, the family could not be regarded as consisting of brothers only. If, however, by the Explanation clause the expression "brother" has been given an artificial meaning as including the son and the son of a son of a brother, it would be difficult to regard the family as not consisting of brothers only. For the purpose of interpreting clause B, we must incorporate the Explanation (i) in the expression "consisting of brothers only" and by so doing the conclusion is inevitable that an undivided family consisting of sons of the deceased brothers for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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