1. The Kerala Agricultural Income tax Appellate Tribunal Additional Bench Kozhikode (hereinafter called the Tribunal) has referred to this Court under S.60 of the Kerala Agricultural Income tax Act hereinafter called the Act the following questions:

(i) Whether on the facts and circumstances of this case the Tribunal is justified in law in holding that when an assessment made against an 'individual' under S.18 (4) has been reopened under S.19 of the Act, the proceedings are pending against the 'individual' only and not against the Hindu Undivided Family, of which he is the Kartha or Ejaman?

(ii) Whether on the facts and in the circumstances of the case, the order of assessment completed against the Kartha or Ejaman of the Hindu Undivided Family is vitiated, if it is finalised after re-opening an order of assessment under S.19 of the Agricultural Income Tax Act against him as an individual?

(iii) Whether on the facts and in the circumstances of the case, this Tribunal is justified in law in holding that as no notice under S.35 has been issued calling upon the Kartha to file a return of the income representing the Hindu Undivided

Family, the proceedings against the Hindu undi