1984 (6) TMI 16

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....lso the Wealth-tax Officer, C-Ward, Trivandrum), accepted the plea. In the income-tax assessment, by Ext. P-1, order dated February 19, 1979, he assessed the income only up to November 30, 1976. It seems that subsequently, the Department took the view that the 1982. Exts. P-3 and P-4 notices in O.P. No. 375 of 1982 for the years 1978-79,1979-80 and 1980-81 were withdrawn by the Revenue. The Revenue initiated proceedings under s. 17 of the W.T. Act, 1957 (corresponding to s. 147 of the I.T. Act), for the years 1977-78, 1978-79, 1979-80 and 1980-81, evidenced by Exts. P2, P3, P4 and P5, produced in this O.P. The petitioner assails Exts. P-2 to P5, as void and illegal. It is common ground that the notices issued under the corresponding prov....

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...., 1979-80 and 1980-81. The Revenue has no such case. In that view of the matter, Exts. P3, P4 and P5 notices are invalid and totally without jurisdiction. I quash Exts. P3, P4 and P5 on that ground. Counsel for the Revenue feebly contended that the effect of the Kerala joint Family (Abolition) Act (Act 30 of 1975) is only to bring about a division in status and that by itself will not be sufficient to say that there is a partition as contemplated either by s. 20 of the W.T. Act or the corresponding provision in s. 171 (with slight variation) of the I.T. Act. Counsel further contended that until the properties have been divided in definite portions, the HUF will continue in view of the aforesaid provisions. This contention is without forc....

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....tion by a partition. So despite a partition, the provision could be used to assess the family. Evidently, the situation arising by reason of extinction by statutory enactment was not conceived at that time. But that would not furnish any justification to apply section 20 of the Wealth-tax Act to case to which the provision does not apply. " The provisions of the Kerala Act 30 of 1975 are clear. The Act is enacted to put an end to the joint Hindu family in Kerala and the consequence is that from that date onwards, there will be no joint Hindu family in the State. It is a far cry to say that the family is disrupted by partition. Partition is one brought about by act or conduct of parties. In this case, the cessation or extinction of the Hi....