Judgment

SHAH, J. : Nagappa son of Pullanna resident of Nandyal carried on business in yarn, drugs and forward contracts. He acquired in that business a considerable estate which was treated by him as property of the joint family of himself and his sons. Nagappa and his sons were assessed by the Income-tax authorities to pay income-tax and super-tax in the status of a Hindu undivided family as set out in the following table :

Year of account ending: Year of assessment Date of order. Income-tax and super-tax assessed

24-3-44 1944-45 25-2-48 Rs. 51,116-7-0

14-3-45 1945-46 25-2-48 Rs. 21,452-1-0

2-4-46 1946-47 31-3-48 Rs. 21,012-13-0

2. Besides this amount of income-tax and super-tax he was assessed to pay penalty and excess profits tax aggregating to Rs. 26,602/- The total amount of tax due for the three years of assessment 1944-45, 1945-46 and 1946-47 aggregated to Rs. 1,23,233/5/- Nagappa did not pay the tax. The revenue authorities of the Province of Madras, at the instance of the Income-tax Department attached 51 items of immovable property as belonging to the joint family of Nagappa and his sons and put up the same for sale under the Madras Revenue Recovery Act II of 1864. Out of