Clubbing of minors' agricultural income fails absent transfer of assets by the assessee under the statutory provision.

Section 9(2)(a)(iv) of the Agricultural Income-tax Act, 1950 applies only where the assessee has made a direct or indirect transfer of assets to a minor child without adequate consideration. On the admitted facts, no such transfer by the assessee to his minor sons was shown, and the properties in their names were not proved to have belonged to him or to have been acquired from his transferred assets. The clubbing provision therefore could not be invoked, and inclusion of the minors' agricultural income in the assessee's assessment was without authority.

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Issues: Whether the agricultural income of properties purchased in the names of the petitioner's minor sons could be included in the petitioner's total agricultural income under Section 9(2)(a)(iv) of the Agricultural Income-tax Act, 1950.

Analysis: Section 9(2)(a)(iv) applies only where there is a direct or indirect transfer of assets by the assessee to a minor child, other than a married daughter, without adequate consideration. On the admitted facts, the petitioner had not transferred any of his assets, directly or indirectly, to the minor sons, and the properties standing in their names were not shown to have belonged to the petitioner or to have been acquired from assets transferred by him. In the absence of the statutory condition of transfer of assets by the assessee, the clubbing provision could not be invoked.

Conclusion: The proposed inclusion of the minors' property income in the petitioner's assessment was without authority under Section 9(2)(a)(iv) and was liable to be quashed.

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