1978 (1) TMI 175

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.... This writ petition is to issue a writ of prohibition restraining the respondents from taking any further proceedings in pursuance of the notice dated October 8, 1973, issued by the second respondent and confirmed by the first respondent by his order dated June 11, 1974. 2. One M. D. T. Kumaraswami Mudaliar died on 25th December, 1957. He had three sons by his legally married wife and four sons....

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....of an individual. After his death, the same state of affairs continued and the receiver appointed in the partition suit, O.S. No. 25 of 1955, continued to be assessed as an individual. As a result of the decree in the partition suit and on the basis that Kumaraswami Mudaliar and his sons constituted a joint family, a notice has been issued by the second respondent in 1973, proposing to revise the ....

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....vidual capacity, and, later, on the receiver in the status of an individual, he has no power to change his opinion and make an assessment treating the estate of Kumaraswami Mudaliar as an HUF as is proposed by him in the notice. The petitioner's contention that Kumaraswami Mudaliar before his death and later the receiver had disclosed all necessary and material particulars for deciding the que....