The applicability of the Kerala Joint Hindu Family System (Abolition) Act, 1975 is determined by the domicile of the Hindu joint family, and the Act applies only to Hindus in the State of Kerala, abolishing the joint family system among Hindus in Kerala and replacing joint tenancy with tenancy-in-common.

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 governs the system of law relating to property situate in Kerala State?

(iv) Whether there is bar of limitation for initiating suo mote proceedings?

(v) Has not the order passed by the Sub Court, Salem in I.A.1372/80 in O.S.No. 366/80 allotted shares to the wife and daughter of Dayalan Rajes the assessee?"

2. The assessee who is domiciled in Tamil Nadu is having properties in Kerala. He was originally assessed to Kerala Agricultural Income Tax on 1.7.1988 for the assessment years 1978-79 and 1979-80. Assessee obtained the property under family partition deeds dated 14.7.1954 and 16.10.1956. Assessing Authority took the view that for the year 1978-79, the assessee has to be granted the status of tenants-in-common with his wife and one daughter. This view was taken by the assessing authority on the basis that the Hindu Joint Family consisting of the assessee, his wife and daughter has got disrupted on the Kerala Joint Hindu Family System (Abolition) Act, 1975 coming into force on 1.12,1976. Similar view was taken in respect of the assessment for the year 1979-80 also. Deputy Commissioner, Agrl. Income-tax and Sales-tax, Palghat, in exercise of his power of suo mote revision under S.75 of the Kerala Agricultural Income tax Act, 1991, issued notice on 6.11.1991 calling for objections. The Deputy Commissioner prima facie found that the assessment as tenants-in-common in the case of the assessee was irregular since the Kerala Joint Hindu Family System (Abolition) Act, 1975 has no application to the family of the assessee in Tamil Nadu. Assessee filed his objections on 20.12.1991. He was granted a personal hearing also. He put forward a contention that pursuant to a compromise decree in O.S.366/80 before the Subordinate Judge, Salem filed by the petitioner's wife and daughters for maintenance, education and marriage expenses, a settlement was arrived at between himself, his wife and two daughters and one son on 20.9.1981. He contended that there is no infirmity in the assessment orders assigning status of tenants-in-common to the assessee, his wife and daughter. The Deputy Commissioner rejected the case put forward by the assessee and came to the conclusion that the Kerala Joint Hindu Family System (Abolition) Act, 1975 has no application to the case of the assessee. Assessment orders for the years 1978-79 and 1979-80 were set aside and the cases were remanded back to the Agrl. Income Tax Officer, Chittur for fresh disposal after proper verification in accordance with law.

3. Aggrieved by the order passed by the Dy. Commissioner, assessee filed revision petitions before the Commissioner of Agrl. Income Tax. Before the Commissioner, it was contended by the assessee that the Kerala Joint Hindu Family system (Abolition) Act, 1975 is applicable to the assessee that even