OM PRAKASH, C.J.

These four sets of tax reference cases raise a very important and interesting question for consideration whether the benefit of compounding under section 13 (1) of the Kerala Agrl. IT Act, 1991 (briefly, "the Act"), can be availed of by tenants-in-common.

Sub-section (9B) of section 13 of the Act, which was inserted by Act 19 of 1994 w.e.f. 1st April, 1994, is as under :

"(9B) Notwithstanding anything contained in sub-section (9), any person holding landed property as tenants-in-common may opt to pay tax in accordance with the provisions of this section if, -

(i) all the other tenants opt to pay tax under this section, and

(ii) the share of each tenant in the common tenancy together with his individual property does not exceed the limit specified under sub-section (1)."

2. After insertion of sub-section (9B), tenants-in-common, undoubtedly, can avail of the benefit of compounding under section 13 (1). But, we are concerned in the instant Tax reference cases with the consecutive asst. yrs. 1991-92 to 1993-94, which preceded 1st April, 1994, when the amending Act 19 of 1994 came into force. The stand taken by the assessing authority in all these cases is