High Court Of Kerala
CIT vs. N. Krishna Iyer (HUF)
K.S. Paripoornan & D.J. Jagannadha Raju, JJ.
Civil Misc. Petn. No. 23624 of 1989
19th January, 1990
Menon & N.R.K. Nair, for the Revenue : P.G.K. Warriyar, for the Assessee
S. PARIPOORNAN, J.:
The Revenue has filed this petition under s. 261 of the IT Act., praying for the issue of a certificate to appeal to the Supreme Court of India against the judgment rendered by this Court in IT Ref. No. 190 of 1985, dt. 29th March, 1989. The sole question that arose for consideration is the scope and impact of the Kerala Joint Hindu Family System (Abolition) Act, 1975. Following the earlier decisions of this Court in WTO vs. K. Madhavan Nambiar (1988) 169 ITR 810 (Ker), Shantilal C. Shah vs. CIT (1988) 68 CTR (Ker) 68 : (1988) 169 ITR 805 (Ker) : TC37R.314 and P. G. Narayanaswamy vs. CIT (1988) 68 CTR (Ker) 169 : (1988) 169 ITR 813 (Ker) : TC37R.318, it was held that the Hindu joint family ceased to exist in this State by operation of law w.e.f. 1st Dec., 1976. It is thereafter that the Revenue has sought the issue of a certificate to appeal to the Supreme Court of India against the aforesaid judgment.
2. We heard counsel for the Revenue. Our attention was invited to the issue of a certificate to appeal to the Supreme Court of India in an identical matter by a Bench of this Court in Writ Appeal No. 569 of 1984 by order dt. 24th Nov., 1986. Since a Bench of this Court has already granted a certificate to appeal to the Supreme Court on an identical matter, we are of the view that this is a fit case for appeal to the Supreme Court of India. We, accordingly, issue a certificate to the Revenue to appeal to the Supreme Court against the judgment of the Court in IT Ref. No. 190 of 1985, dt. 29th March, 1989.
Certificate issued accordingly.
[Citation : 187 ITR 636]