https://www.taxtmi.com/caselaws?id=17327 Where a Hindu undivided family claims partition or division by metes and bounds, section 30(1) of the Karnataka Agricultural Income-tax Act, 1957 requires the Agricultural Income-tax Officer to make an enquiry and, if satisfied, record an order after notice to the adult members entitled to the property. An assessment made without that enquiry and without a proper section 30(1) order is vulnerable, and a revisional authority cannot conclusively reject the partition claim or determine continued joint family status without following the statutory procedure. The legal point is that status cannot be finally determined unless the prescribed enquiry and hearing safeguards are observed. en-us Fri, 20 Jun 1997 00:00:00 +0530 Mon, 21 Sep 2009 16:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17327 Where a Hindu undivided family claims partition or division by metes and bounds, section 30(1) of the Karnataka Agricultural Income-tax Act, 1957 requires the Agricultural Income-tax Officer to make an enquiry and, if satisfied, record an order after notice to the adult members entitled to the property. An assessment made without that enquiry and without a proper section 30(1) order is vulnerable, and a revisional authority cannot conclusively reject the partition claim or determine continued joint family status without following the statutory procedure. The legal point is that status cannot be finally determined unless the prescribed enquiry and hearing safeguards are observed. Case-Laws Income Tax Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17327