Recognition of partition requires assessment of a Hindu undivided family; absent that jurisdictional condition, recording partition fails.

Recognition of a partition under section 29(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 is available only when a claim of partition is made in the course of an assessment under section 17 on a Hindu undivided family or similar assessed unit. Where no such assessment existed, the statutory condition for recording partition was not met. The property had earlier come to the petitioner through partition with his brother and was ancestral in his hands, so the wife and daughter had no independent interest for the purpose of the claimed partition. The Commissioner was therefore justified in setting aside the Agricultural Income-tax Officer's order and the consequential assessment orders.

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Issues: Whether the alleged partition among the petitioner, his wife and daughter could be recognised under section 29(1) of the Tamil Nadu Agricultural Income-tax Act, 1955, when there was no assessment under section 17 of the Act as a Hindu undivided family.

Analysis: Section 29(1) applies only where, at the time of making an assessment under section 17, a claim is made that partition has taken place among members of a Hindu undivided family or similar assessed unit. The property in question had been obtained by the petitioner in a prior partition with his brother and was ancestral property in his hands, so the wife and daughter had no independent interest in it. In the absence of an assessment under section 17 on the petitioner as a Hindu undivided family, the statutory condition for recording recognition of partition was not satisfied. The order of the Agricultural Income-tax Officer, therefore, lacked foundation, and the Commissioner was justified in setting it aside along with the consequential orders.

Conclusion: The alleged partition was not liable to be recognised under section 29(1), and the petitioner failed on the merits.

Final Conclusion: The revision petition was dismissed with costs, and the Commissioner's order setting aside the recognition of partition and the consequential assessment orders was sustained.

Ratio Decidendi: Recognition of a partition under section 29(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 is permissible only in the course of an assessment under section 17 on a Hindu undivided family, and absent that jurisdictional condition the partition cannot be recorded.

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