Judgement

SHAH, J.:- Rajah Padmanabha Ravi Varma was the karta of a Hindu undivided 1096 family governed by the Marumakkattayam law. On his death in 1961 the appellant - his brother - became the karta of the family. In 1909 the members of the family, while remaining joint, had entered into an arrangement for separate enjoyment of certain properties of the family by different members. For the assessment year 1958-59 Rajah Padmanabha filed, in the status of a Hindu undivided family, a return under the Expenditure Tax Act of the taxable expenditure incurred by him in respect of the property under his "personal control and direct enjoyment." The Expenditure-tax Officer added thereto the expenditure incurred by the other members of the family in respect of properties set apart for their use and enjoyment. The Expenditure-tax Officer also served a notice of assessment under Section 15 (2) calling for a return of expenditure by the Hindu undivided family for the assessment year 1959-60.

2. The appellant then moved petitions before the High Court of Kerala under Article 126 of the Constitution for writs quashing the assessment and the notice of demand for the year 1958-59 and the notice call