T. NITHYANANDA MENON V. THE UNION OF INDIA

WA/1479/2002

AI Insights

The case involves T. Nithyananda Menon, who appealed against the judgment that upheld the wealth tax assessments made against V. Venugopala Varma Raja, the 'Karanavan' of a Hindu Undivided Family, for the years 1964-1965 to 1979-1980. The primary legal issue was whether the assessments made after the Kerala Joint Hindu Family (Abolition) Act, 1976, came into effect were jurisdictionally valid. The appellant argued that post-abolition, the joint family system was dissolved, and thus, assessments could not be made against it. However, the court found that the appellant and the previous 'Karanavan' had accepted the assessments and the role of 'Karanavan' without dispute, leading to the dismissal of the appeal.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 722391 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-07-2015
• Assessment Year: misc
• Laws Referred To: Wealth Tax Act, 1957, Kerala Joint Hindu Family (Abolition) Act, 1976
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; ALOSIUS THOMAS; P K R MENON
• Assessee Lawyers: S V IYER; K JAYAKUMAR; P B KRISHNAN; M K SREEGESH; HAREESH MENON
• Keywords: Assessment Order; Hindu Undivided Family; Jurisdiction; Wealth Tax; Abolition Act
• Section: 28303

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY MONDAY, THE 6TH DAY OF JULY 2015/15TH ASHADHA, 1937 W.A.No. 1479 of 2002 (C) IN OP.28303/1999 ------------------------------------------ AGAINST THE JUDGMENT IN O.P. NO.28303/1999 of HIGH COURT OF KERALA DATED 09-04-2002 APPELLANT IN W.A./PETITIONER IN O.P: -------------------------------------------------------- T. NITHYANANDA MENON, RAJID VILLA, BEHIND CIVIL STAT ION, PALGHAT-1. BY ADVS.SRI.S.V.BALAKRISHNA IYER (SR.) SRI.K.JAYAKUMAR SRI.P.B.KRISHNAN SRI.M.K. SREEGESH SRI.HAREESH R. MENON RESPONDENTS IN W.A./RESPONDENTS IN OP: ------------------------------------------------------------------ 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 2. THE CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 3. THE INCOME TAX OFFICER, WARD II, AYAKAR BHAVAN, PALAKKAD-14. 4. K.C.UNNI NAIR, ADVOCATE, P ALAKKAD. 5. V.K.BHAVADASAN NAMBOODIRIPAD, ADVOCATE, PALAKKAD. P.T.O. W.A.NO.1479 OF 2002 :- 2 -: 6. THE DISTRICT COURT, PALAKKAD. 7. THE WEALTH TAX OFFICER, WARD II, PALAKKAD. R1- R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX R6 BY SPL.. GOVERNMENT PLEADER, SRI.ALOSIUS THOMAS R7 BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 06-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.T.O. W.A.NO.1479 OF 2002 APPENDIX APPELLANT'S ANNEXURES: ANNEXURE-A DATED 12.1.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1964-65. ANNEXURE-B DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1965-66. ANNEXURE-C DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1966-67. ANNEXURE-D DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1967-68. ANNEXURE-E DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1968-69. ANNEXURE-F DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1969-70. ANNEXURE-G DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1970-71. ANNEXURE-H DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1971-72. ANNEXURE-I DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1972-73. ANNEXURE-J DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1973-74. ANNEXURE-K DATED 20.03.1979, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1974-75. ANNEXJURE-L DATED 15.03.1980, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1975-76. ANNEXURE-M DATED 15.03.1980, TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1976-77. RESPONDENTS' ANNEXURES - NIL //TRUE COPY// P.S. TO JUDGE St/- ANTONY DOMINIC & SHAJI P. CHALY, JJ. ----------------------------------------------- W.A.No.1479 of 2002 ----------------------------------------------- Dated this the 6th day of July, 2015 JUDGMENT Antony Dominic, J. The appellant herein filed O.P.No.28303 of 1999, challenging the orders of assessment passed under the Wealth Tax Act, 1957, against one V. Venugopala Varma Raja, the 'Karanavan' of a Hindu Undivided Family. Before the learned Single Judge, the argument raised was that the assessments orders were for the years 1964-1965 to 1979-1980 and that since the Kerala Joint Hindu Family (Abolition) Act, 1976 came into force with effect from 01.12.1976, the assessments for the periods subsequent thereto against the joint family is without jurisdiction. 2. By the judgment under appeal, the learned Single Judge accepted the contention and invalidated the assessments for the periods subsequent thereto i.e. from 01.12.1976. In this appeal, the contention raised is that on implementation of the Abolition Act (supra), the Joint Hindu W.A.No.1479 of 2002 2 Family system itself stood abolished and therefore the assessments against the Joint Hindu Family even for the periods prior to 01.12.1976 could not have been passed after the introduction of the Act. 3. Though this contention raised by the Senior Counsel for the appellant would sound attractive, in the facts of this case, what we notice is that such a contention was not even raised before the learned Single Judge. We also find from the assessment orders produced in this writ appeal that the assessment orders in question were passed on the basis of the returns filed by Sri. V. Venugopala Varma Raja, after the introduction of the Act and representing himself to be the 'Karanavan' of the Hindu Joint Family. It was on that basis, the assessments were completed and during his life time, Sri. Venugopala Varma Raja did not dispute his capacity as 'Karanavan' of the family nor did he challenge the orders passed against him. If that be so, it was not open either to Sri. Raja or to the appellant, who, though a member of the family, is also the purchaser of shares of some of the members of the family, cannot now be contend that the assessments were without jurisdiction. Therefore, we are unable to accept W.A.No.1479 of 2002 3 this contention now raised. Appeal fails, and accordingly it is dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY JUDGE //true copy// P.S. to Judge St/- "