Judgment

HEGDE J:- In these appeals by certificates brought by the Department, we have to decide as to what is the true scope of Section 29 of the Kerala Agricultural Income-tax Act, 1950 as amended in 1964 (to be hereinafter referred to as the Act)?

2. This case has a long history which by no means is complimentary to the Department. The common respondent in both these appeals moved the High Court of Kerala under Article 226 of the Constitution praying that the appellant herein may be prohibited from taking further proceedings for assessing him as the Karta of Poomulli Mana to agricultural income-tax for the assessment year 1961-62.

3. The respondent was the karta of a Namboodri family known as Poomulli Mana till March 30, 1958. The Namboodri in the Malabar District of the Kerala State were previously governed by the Madras Nambudri Act, 1932. Now they are governed by the Kerala Nambudri Act, 1958. The respondent s family owned large tracts of lands both in Malabar District which was a part of the Madras State till November 1, 1956 as well as in the erstwhile Travancore and Cochin State. Under the States Reorganization Act, 1954, the new State of Kerala was formed consisting of the f