Judgment

KHANNA, J. :- The short question which arises for consideration in these seven appeals filed on certificate against the judgment of Assam and Negaland High Court is the scope and validity of the following part of Rule 23 of the Assam Agricultural Income-tax Rules, 1939 (hereinafter referred to as the Rules) framed under Section 50 of the Assam Agricultural Income-tax Act (Assam Act 9 of 1939) (hereinafter referred to as the Act) :

"Where an order apportioning the liability to the tax on the basis of partition has not been passed in respect of a Hindu family hitherto assessed as undivided or joint, such family shall be deemed for the purposes of the Act, to continue to be a Hindu undivided or joint family."

The High Court held that the facts of this case were covered by the above quoted rule. The High Court also repelled the challenge to the vires of the rule.

2. The appeals arises out of seven petitions filed under Articles 226 and 227 of the Constitution of India by the appellant which were dismissed by a common judgment. The matter relates to assessment years 1946-47, 1947-48. 1948-49, 1949-50, 1950-51, 1951-52 and 1955-56. Each writ petition related to one of these years. W