1. The petitioner, who is a member of a Mohammedan family, which is admittedly governed by the marumakkathayam law, has challenged the order Ext. P-1 dated 10 81964 assessing the petitioner on the entire income of the group of persons of whom the petitioner is the bead and who are governed by marumakkathayam law, for the years 1959-60,1960-61,1961-62,1962-63 and 1963-64. It is clear that the order Ext. P-1 cannot stand, for the petitioner cannot be assessed for the entire income of the family of the petitioner.

2. Apart from this, it is urged that the benefit of S.3(3) of the Agricultural Income-tax Act, 1950 is also available in the matter of assessment of the family of which the petitioner is the head and that the assessing authority has wrongly refused to apply the section That sub-section is in these terms:

"In the case of a Hindu Undivided family consisting of more than five members entitled to claim a share on partition and whose agricultural income exceeds six thousand rupees, the tax shall, be assessed at the average rate applicable to the share of the agricultural income due to five members of the family or to six thousand rupees, whichever is higher."

3. Looking