E.M.V.M. Viswanathan and ors. Vs. Agricultural Income-tax Officer and anr. - Court Judgment |
| Direct Taxation |
| Karnataka High Court |
| Nov-08-1989 |
| Writ Petition Nos. 14810, 14811, 14812 and 14813 of 1981 |
| K. Shivashankar Bhat and ;S. Rajendra Babu, JJ. |
| [1992]193ITR499(KAR); [1992]193ITR499(Karn) |
| Karnataka Agricultural Income Tax Act, 1957 - Sections 3 and 7; Karnataka Agricultural Income Tax Rules, 1957 - Rule 9 |
| E.M.V.M. Viswanathan and ors. |
| Agricultural Income-tax Officer and anr. |
| G. Sarangan, Adv. |
| M.R. Achar, Adv. |
.....adoption is invalid, in such a case article 57 would apply. further, article 57 pre-supposes the plaintiff is directly or indirectly admitting the factum of adoption and a cloud is sought to be created on the right of the plaintiff to claim the property by way inheritance. the suit for partition cannot be treated as one for setting aside the adoption merely because one of the dependant set up a claim so as to attract the article of limitation act. therefore, article 57 is not attracted and the suit is not barred by time.
hindu adoptions and maintenance act,1956[c.a.no.78/1956] -- section 7, explanation: [n. kumar, j] capacity of a male hindu to take in adoption consent of the wife held, consent of the wife is a condition precedent for a valid adoption. if a wife is living, the adoptive father shall not adopt a child except with the consent of his wife. explanation to section 7 makes it clear that if the person has more than one wife living at the time adoption, the consent of all the wives is necessary.
hindu adoptions and maintenance act,1956[c.a.no.78/1956] -- section 10 clause (iv): [n.kumar, j] persons capable of being taken in adoption applicability of custom or..........of by this court on september 1, 1989. 3. following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the coffee board and remand the matter to redo the assessments in the light of the aforesaid decision in w. p. no. 11507 of 1981 (see [1990] 184 itr 161) and connected matters, and in accordance with law. except to the extent indicated above, the assessment orders remain undisturbed. these writ petitions are dismissed in so far as they relate to the constitutional validity of rule 9(c) of the rules. rule made absolute accordingly.
S. Rajendra Babu, J.
1. The petitioners are assessee under the Karnataka Agricultural Income-tax Act, 1957 (for short 'the Act'). They have challenged the constitutional validity of rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 (for short 'the Rules'), as being ultra vires sections 3 and 7 of the Act and also the assessment and demand notices dated May 22, 1981 for the assessment years 1979-80 and 1980-81, vide annexures 'F' and 'H'.
2. The contentions raised in all these petitions are identical with those raised in Writ Petitions Nos. 11507 and 11508 of 1981 (E. M. V. Muthappan v. Agrl. ITO : [1990]184ITR161(KAR) ) and they were disposed of by this court on September 1, 1989.
3. Following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the Coffee Board and remand the matter to redo the assessments in the light of the aforesaid decision in W. P. No. 11507 of 1981 (see [1990] 184 ITR 161) and connected matters, and in accordance with law. Except to the extent indicated above, the assessment orders remain undisturbed. These writ petitions are dismissed in so far as they relate to the constitutional validity of rule 9(c) of the Rules. Rule made absolute accordingly.