Judgment

TULZAPURKAR, J.:- This appeal, by certificate granted by the Kerala High Court, raises the question whether Mapilla Marumakkathayam Tarwads of North Malabar - Muslim undivided families governed by Marumakkathayam Act (Madras Act 17 of 1939) - fall within the expression individual and are assessable to tax under S. 3 of the Wealth-tax Act 1957?

2. The checkered history through which this litigation has passed may briefly be indicated in order to appreciate how the aforesaid question arises for our determination. At the relevant time the deceased respondent was the karnavan of a Mapilla Marumakkathayam Tarwad registered as impartible within the meaning of S. 20 (1) of the Mapilla Marumakkathayam Act (Madras Act 17 of 1939). He was assessed to Wealth-tax for the assessment year 1957-58 on the net wealth of his Tarwad considered as an individual under S. 3 of the Wealth-tax Act, 1957 and on completion of the assessment a demand notice dated July, 16, 1958 was served on him for payment. On September, 10, 1958 he filed a writ petition being O. P. No. 674 of 1958 seeking to quash the said assessment and the demand notice on the ground of unconstitutionality of the Wealth-tax Act No