1.The petitioners are brothers. They belong to a Namboodiri Illom. Subsequent to a partition in the family in 1957, each of them has been in separate possession and enjoyment of the respectively allotted portion of the properties. Each has a family of his own and has been assessed to income tax separately in the status of Hindu undivided family. During the accounting year relevant to the assessment year 1977-'78 the Kerala Joint Hindu Family System (Abolition) Act, 1975 came into force with effect from 1-12-1976. (I shall refer to this Act as the "State Act" or the "Abolition Act" as the context requires). In the course of the assessment proceedings, each of the assessees (petitioners) contended that, in view of the Abolition Act, he should no longer be assessed in the status of Hindu undivided family, but as the full owner of bis separate share as if a partition had taken place in his family. This contention was rejected by the Income-tax Officer by his impugned orders in respect of each of the petitioners on the ground that the Abolition Act did not bring about a physical division of the properties held by the Hindu undivided family so as to warrant a finding of parti