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1960 Supreme(Mad) 286

RAJAGOPALAN, SRINIVASAN
Joint Receivers of the Estate of Dewan Bahadur C. Arunachala Mudaliar, Zamindar of Chunampet – Appellant
Versus
The Commissioner of Income-tax, Madras – Respondent


Advocates:
K. Srinivasan and D.S. Meenakshisundaram, for Applicants.
C.S. Rama Rao Sahib, Special Counsel for Income-tax, for Respondent.

Srinivasan, J.-

The facts leading to this reference require to be set out at some length. The estate of the Zamindar of Chunampet was all along assessed as a Hindu undivided family. The joint Hindu family consisted of the father and his three sons, the last of whom was a minor. The two major sons commenced a partition suit O.S.No.64 of 1944 on the file of the Subordinate Judge, Chingleput, on the nth September, 1944. In the course of that suit, a compromise was filed on the 16th September, 1948, whereby the two major sons, the plaintiffs in the suit, were appinted as joint receivers. Following this compromise, a preliminary decree was passed by the Court on 5th October, 1948. It decreed that the admitted family properties set out shall be divided into four equal shares and that each of the two plaintiffs and the defendants (father and the minor son) be allotted a one-fourth share. It set out the common liabilities to be met by the entire family estate. It specified certain amounts to be provided for the fourth defendant, the sister of the plaintiffs, both for her marriage and settlement upon her. Several other payments to be made out of the estate were also provided. Clause 6 of the


































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