K.K. Usha, J.

These Tax Revision cases came up for consideration of the Full Bench along with O.P. Nos. 9468 & 10950/92 and 1893/93 and certain other Tax Revision Cases. Eventhough the questions raised in the Writ Petitions and Revision Cases mentioned above are not exactly the same which are arising in these cases, we heard all the cases together since the interpretation of the provisions of the Kerala Joint Hindu Family System (Abolition) Act, 1975 arises in all these cases.

1A, These Tax Revision cases, at the instance of the assessee, arise out of a common order passed by the Commissioner of Agrl. Income tax, Thiruvananthapuram in AITRP.17& 18/93tx dated 5.4.1993. Relevant assessment years are 1978-79 and 1979-80. The questions of law raised for decision of this Court are as follows;

"(i) Whether the property of the assessee situate in Kerala State who is governed by the Hindu Mitakshara law will not come under the purview of the Kerala Joint Hindu Family (Abolition) Act on the ground that the assessee is residing outside Kerala State?

(ii) Whether the Kerala Joint Hindu Family (Abolition) Act, 1975 is applicable to the assessee?

(iii) Whether domicile of a person govern