Supreme Court · 1971 INSC 269 · Decided 5 October 1971
Inspector Assistant Commissioner of Agricultural Income Tax and Sales Tax, Kozhikode v. V. K. Ramunni Panikkar, Receiver of Zomorin Estate
- Court
- Supreme Court of India
- Citation
- 1971 INSC 269 · [1972] 1 S.C.R. 934
- Case number
- CIVIL APPEAL No. 1397/1969
- Decided
- 5 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Hindu Succession Act Section 7(3); Income Tax Act; Succession Act Section 7(3)
Headnote
ASSISTANT COMMISSIONER AGRICULTURAL INCOME TAX AND SALES KOZHIKODE OF A TAX,. v. V. K. RAMUNNI PANIKKAR, RECEIVER OF ZOMORIN ESTATE October 5, 1971 [K. S. HEGDE AND A, N. GROVER, JJ.J Hindu Succession Act, 1956, s. 7(3) and Kera/a Agricultural /ncome- 1«x Act, 1950, s. 24(1)-Sthani liable the sthani and the members of his tarwad, a split second before the death of the sthani. The members of the tarwad took the property as co-owners and not as heirs of the deceased sthani. The purpose of the fiction was to gradually abolish the sthanams and to provide for the devolution of the
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