1989 (7) TMI 39

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....cting the revision filed by the petitioner against the orders of the first respondent for the assessment years 1976-77 and 1977-78, under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955. The petitioner himself has applied under section 65(1) of the Act for compounding and on that basis assessments have been made. Against the orders of assessment, the petitioner preferred a revision....

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.... one roof, I do not see any error in the order impugned. The question of splitting of the acreage based on the actual extent enjoyed by the individuals has to be considered by the authorities only if the petitioner applies for the reduction of his holding. The other point raised by the petitioner is that Velammal is not his legally wedded wife. But, unfortunately, the petitioner himself has given ....