M. M. ISMAIL C.J.

The petitioner in both these tax revision cases is one and the same, and these cases relate to the assessment years 1972-73 and 1973-74. The petitioner is an assessee on the file of the Agrl. ITO, Pattukottai, and he has settled his properties on his three sons, four daughters, three wives, mother, an orphanage and a secondary school at Karambakkadu on March 11, 1960. Up to the assessment year 1971-72, the assessee was permitted to compound his agricultural income-tax on his total holdings of 270.12 acres of land as it stood before the abovesaid settlement of properties. The assessee filed revision petitions before the Commissioner of Agrl. I.T. against the assessment orders for the assessment years 1961-62 to 1963-64 and the Commissioner dismissed them. However, the High Court held that the Agrl. ITO was correct in clubbing the lands settled in favour of his sons, daughters and wives. But, in the present case, we are concerned with a very narrow question. The assessee had married a third wife by name Neelavathi Ammal on April 3, 1949. He has settled certain lands on the minor daughter of his by name Indrani born through the third wife, Neelavathi Ammal