JUDGMENT :

R.N. Misra, J. - u/s 29(2) of the Orissa Agricultural Income Tax Act (hereinafter referred to as the Act) the Additional Income Tax Tribunal has started a case and referred the following question for determination d this Court:

whether on the facts and in the circumstances of the case the opponent can be liable to agricultural income tax in view of Section 11 of the Orissa Agricultural Income Tax Act?

We are concerned with nine assessment years between 1958-59 and 1966-67. One Durga Prasad was the karta of a Hindu joint family consisting of himself and two sons-Nabin and Abhin. Durga Prasad?s wife is Malati. In 1956 by an unregistered deed of partition the properties of the family were separated, but Durga Prasad continued to be holding the share of his wife as also of the minor son Abhin for convenience of possession and enjoyment. Nabin who was an adult son had separated, but Durga Prasad was also looking after the cultivation of his property.

2. The Assessing Officer as also the Appellate Authority came to hold that there was no partition and, therefore, the entire income was available to be assessed in the hands of the Assessee Durga Prasad. The Additional Agricultural I