Marumakkathayam family treated as Hindu undivided family under agricultural tax law, securing section 3(3) benefit.

A Mohammedan family governed by Marumakkathayam law can fall within the statutory expression "Hindu undivided family" under the Agricultural Income-tax Act, 1950, because section 2(kk) expressly includes an undivided Marumakkathayam tarwad or thavazhi within that definition. The definition is not confined by religious faith, and section 2(m) treats a Hindu undivided family as a "person" for agricultural income-tax purposes. Read consistently with the Constitution, the provision supports the Act's validity. On that basis, the family is entitled to the benefit of section 3(3), and assessment of the entire family income was unsustainable.

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Issues: Whether a Mohammedan family governed by Marumakkathayam law falls within the expression "Hindu undivided family" under the Agricultural Income-tax Act, 1950, and is therefore entitled to the benefit of section 3(3) in assessment.

Analysis: Section 3(1) charges agricultural income-tax on the total agricultural income of every person, and section 2(m) defines "person" broadly to include a Hindu undivided family. Section 2(kk) defines "Hindu undivided family" to include an undivided Marumakkathayam tarwad or thavazhi. The expression is not confined by religious faith, and a family of Muslims governed by Marumakkathayam law may properly be understood as a tarwad or thavazhi within that definition. The statute should also, where possible, be read consistently with the Constitution, so as to uphold its validity.

Conclusion: The petitioner's family falls within the statutory definition of "Hindu undivided family" and is entitled to the benefit of section 3(3); the assessment made on the entire family income was unsustainable.

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