K.K. Usha, J.

The above Original Petitions are filed by an assessee under S.60(2) and 60(3) of the Agricultural Income Tax Act, 1950 for orders directing the Commissioner, Agricultural Income Tax, Thiruvananthapuram to refer questions of law extracted in the petition for opinion of this court. Common issue arising in these petitions is whether a sole coparcener with his wife and daughter or daughters can be treated as a joint Hindu Family coming under S.4(2) of the Kerala Joint Hindu Family System (Abolition) Act, 1975 and whether the members of that family can be assessed under the Agricultural Income Tax Act, 1950 as tenants in common. Since the petitioners contended that the decision of this Court in Dy, Commissioner of Sales tax v. R.S. Chidambaram 1993 KLJ (Tax Cases) 576, would require reconsideration in the light of the decisions of the Supreme Court in Gowli Buddanna v. Commissioner of Income-tax, Mysore, AIR 1966 SC 1523, N.V. Narendranath v. Commissioner of Wealth Tax, Andhra Pradesh, AIR 1970 SC 14, and Surjit Lai Chabda v. Commissioner of Income tax, Bombay, (1975) 101 ITR page 776, the above petitions were referred by a Bench for consideration of a Larger Be