ABDUL HADI, J.

These tax case revisions under section 54 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the act"), are concerned and they were heard together and a common order is passed.

The petitioner in Tax Cases Nos. 63 and 64 of 1993 is the wife of the petitioner in Tax Cases Nos. 65 and 66 of 1993. Tax Cases Nos. 64 and 66 of 1993 relate to the assessment year 1988-89 and Tax Cases Nos. 63 and 65 of 1993 relate to the assessment year 1989-90.

All these four cases arise out of the common order of the Commissioner of Agricultural Income-tax, date July 16, 1992. Originally, the husband, Ponniah Nadar, and the wife, Ganga Bai, were assessed to agricultural income-tax in respect of the abovesaid two years, separately, one assessment in relation to the husband under section 17(3) of the Act, in respect of the total agricultural income realised by him from an extent of 69.94 acres held by him and another assessment on the wife, Ganga Bai, in respect of the total agricultural income in relation to the another 16.25 acres of agricultural land, standing in her name under section 65 of the Act. In other words, while, in respect of the husband,