TaxTMI 
TaxTMI 
TaxTMI 
1965 (11) TMI 14
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....it P-1, dated August 10, 1964, assessing the petitioner on the entire income of the group of persons of whom the petitioner is the head and who are governed by Marumakkathayam law, for the years 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64. It is clear that the order, exhibit P-1 cannot stand, for the petitioner cannot be assessed for the entire income of the family of the petitioner. Apart fro....
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....ndivided family. If such is the manner in which the sub-section should be read, it is urged by counsel on behalf of the petitioner, that the section is discriminatory and therefore should be struck down. But, if it is possible to read the statute so as to make it consistent with the provisions of the Constitution, the attempt must always be to so read the statute as to uphold its validity. Secti....
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....ution capable of holding property." This leads to the question what a "Hindu undivided family" is, and the definition of that term is in section 2(kk) and reads as follows: " 'Hindu undivided family' includes an undivided Marumakkathayam tarwad or thavazhi, an undivided Aliyasanthana family or branch, a family governed by the law applicable to Namboodiris and an undivided Mitakshara family." If....
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.... out of tune in that. There is an Act, called the " Mappila Marumakkathayam Act " and this Act defines " tarwad " and that definition is applicable to Mohammedan families governed by Marumakkathayam law. It is no doubt undesirable and perhaps dangerous to interpret the meaning of a word in one statute with reference to the definition of that term contained in another statute. I am not referring to....