2001 (6) TMI 22

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....Revenue contends that because the assessee was born, though long prior to the independence of this country, in the area that subsequently formed the State of Kerala, the assessee is bound by all the enactments passed by the State of Kerala in the field of his personal law, more than 25 years after independence. The statute on which the Revenue relied is the Kerala joint Hindu Family System (Abolit....

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....Vadakkancherri, Cochin, and the other at the Sub-Registrar's Office at Ottapallam in the years 1949 and 1950, respectively. All the assessments of the assessee are made in the State of Tamil Nadu. The Assessing Officer for the assessment years 1977-78 to 1982-83 relying upon the Kerala Joint Hindu Family System (Abolition) Act sought to assess the assessee as an association of persons at the ma....

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.... part of the State of Kerala. He has been assessed as a Hindu undivided family in Tamil Nadu. The fact that this Hindu undivided family has some properties in Kerala, does not disentitle the Hindu undivided family from being assessed in that status. The assessment is made on the person owning the properties, the assessment being for the purpose of levying income-tax. The status of the assessee out....