. Hegde,. J. The appellant, Venugopala Varma Rajah is the present Ra1ah of te Vengunad Swaroopan in Palghat District, Kerala State. He 1s the Karnavan of his Tarwad. He will be lliireinafter referred to as 1he assessee. The predecessor of the E appellant, as the then Karnavan of the family, submitted the return for the assessment year 1959-60 under the Kerala Agricultural Income-tax Act (which will hereinafter be referred to as the Act) showing a gross income of Rs. 1,21,912/and a net income of Rs. 84,065/60 P. That represented the income from the properties held by him under the family Karar dated May 29, F 1909. The Agricultural Income-tax Officer overruling the objection of the assessee included in the income returned, the income of the properties which had been put in possession of the junior members of the family under the aforementioned Karar of 1909. The net income so computed was Rs. 2,32,957 /- and a tax of Rs. 1,30,672/35 P. was imposed. In appeal the Appellate Authority excluded from the taxable !ncome th income of . !he properties allotted to the "Rani Group ' but sustained the additton G of the income of the properties allotted for the enjoyment of the male members. Aggrieved by the order of the Appellate Authority, the assessee took up the matter in second appeal to . the Appellate Tribunal of the Agricultural Income-tax. . T,he Tnbunal rejected the contention of the assessee and dismissed the appeal. Thereafter at the instance of the assessee, it stated a H . case under s. 60( 1) of the Act and submitted to the High Court' for its opinion three questions of law namely :
