https://www.taxtmi.com/caselaws?id=6881 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. en-us Wed, 24 Nov 1965 00:00:00 +0530 Fri, 06 Feb 2009 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6881 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. Case-Laws Income Tax Wed, 24 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6881