JUDGMENT

SINGH, J.:—These appeals on certificate issued by the High Court under Art. 133 of the Constitution are directed against the order and judgment of the High Court of Kerala.

2. Briefly, the facts giving rise to these appeals are: the respondent was a member of the erstwhile Nilambut Kovilagam governed by the Madras Marumakkathayam Act, she was assessed to Income-tax as Hindu undivided family as the family possessed considerable property including lands, forests and other properties. The Income-tax Officer assessed the respondent for the assessment years 1967-68, 1968-69 and 1969-70 treating the members of the family included within the HUF. Before the Income-tax Officer, the respondent raised a plea, that there had been Division of Tavazhi under a partition agreement dated 3-7-1958 whereby all lands except forest lands were divided among the members of the family. The respondent further claimed that the members of the Tavazhi swelled to 14 and these members effected a division in status by a registered document dated 21-21963. She further alleged that the Division of Tavazhi into 14 shares was effected by a Civil Court decree in partition suit No. O.S. 22/ 1961 in the Court