V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala

Mo Vato AAT TAT 7aigad, He mane, awa, Bea||(V. Venugopala Verma Rajah _. Commissioner, Agricultural Income-tax, Trivendram, Kerala) |(6 wazaz, 1971) (to Ho Wo RW, Yo WHo MAT MT THo AITo Brat) Reet giteeacs gene dae Cae—arer 9 (1)—feg aferwaagare at ge gfe ai a aeuat—alefeas sue sre ge arate ST BEAT Ferg F wat a ate go sea acafaal wr mew Fara B aTaaey at Tas wcdeu & fag fear war—at a weraacafadt @ at aett ar gare at ara 8 ate ag faateatia fi |1959-60aiaon fag afauaa gera FT HTWTAT A WMI sar faraiza agplefeaa® fac ara ay faazait WHgy val cay afaa al Ty sa 1909 aragfe arracwut afaarey 4 % alaatk fraifta gra ga awd acafedl aaa oa 8arafaal araeq at FR ara mI at BS aft aTmt fear st 1909 & Hut H ala Hera H glace azeat F Hor FT wat wy ayatesa ot et afwafca fear| attr Hee at adver oeferwret Fu ga’ aTordfer arafaat at ara at aude ara & agate we fear fag gee waeatatt & fav ardfer weqfaal at ora Se oy at ghee ac aty za_ae & aafea araxt faaiftal a adie afaaca,sfe araaz, F ata atafaacm a faatfeat at cotter at arigt wt fear ake acter aifea BT aT ITAWA FS ATMA Tea cararaa at fatese fear war feat ala ser ta avYX| TVT eqTATATT F at aaal aT Ga faatfedl F faeg fear ate Hat saa aTsat val feat aalfe goa cqrarag at wa H ga wea wr gates a ed}Baraea # fast ag faonet a afee & marae aT) TeTVAT TATAMRT Sa TATA A atlas Blas) aT afer Hr |e, |afafaatiza—auc & fafaes qual at ate Hwa Te ae eqse Bl AAT& fa qaarct at aged dfaaa F arg asad aat gf dtwae Fat sarefear Tar al ag HaT ATU-TNgT sr sraeay HAF faa sary arifHat atgaat al Hera at acafaat F fal wl art at aaeq afaare agh fear varAT| HUT & eater FHT ay cary aT Cara MaeeT gy AAMT AT THAT| BUTH ars aafadacaa svaearaa weatase agl ar) az um tar vara ara aaqfad gcatia & wa Hera Ht afefeafaat F arg arcana witada Mt Har gf1 HUT & aeta gera ® fafeer vaetl S arate & faq arafer arafaat Hera atarofaat adt tah (GUT EIT 12P| sea unlaeaca seen dag daz AY are 9(1) efesaa sema caa tac,1922 #rarer 16 (1)(at) B angi are16 (1)(at) 7 rararaay ZIRTfrare fear agar 2 1 eararaat a ag watet afasfag at ¢ fe ate fastenerara & at Hag aaa ara gf fH SAAT fauffedt at areaat & frags & foresat far var 2 at oa faatfedt at frais ara H afer fear srefrygatt ix afe sear qeqTaal Tare sre fasera fear sar t aa ga faaifedt.at faatt ara 8 arfae adt fear area aalfe ag saat ara aa teat| Wameqa aaa ¥ fearemes ara eased: Fora st aT aT zal| saat wattgers al areaat F frag & fau fear war aT | (azt 14).| fafase fama «16 area, 1967 are fata ste arte & fares fate area Fat at we adhe aadGtfls aatarat Bt mz aaaa dio Ho favaara qa At Fo TAITmaa wt we a|Slqzt Alo To FAa FarAT BY at vo alo|gfsaty rararay a fauta caraifaafa Fo cao Ras Afear) ravatfagfa 23 — ©atari, aq sat THT, HVT usa BR grqge fea H Tyas4 oFASI FT AGHA UST f1 TE AIT TATE HT BTUMAT 21 VA cat gah gragfaatfedt & eq # fafzce fear arent1 adtard? & gaifaard a, safe oaaT HereHT HUTA aT Fa alseata sean tea daz (fae gah gasqweard Caz & wT F fafece far arom) & ata fate ad 1959-60 ® facfaacatt sega at fara 1,21, 912 eat at amet ore ale 84,065 TIF 60 4Bot gg ara aina at ve Aag wae arte 29 wf, 1909 ae aefean were &aaa sae art ga arafera & ara at| ele aierae afaara A faatfedt &ara Bt aTage ara gq faaAvs ara H sa acafeat at ara aymifaat az frat at gat afua 1909 & auth aela Rare & afass aaeal Fwer F cat Te oh1 ee sare dafwa YE ara 2,32,957 wad at site sage1,30,672 way 35 Ga ar ax afatifos fear wat at) ate ava stata”Mifareete ara Fadl ga’ at orafea aesfaal at art ay agafaaat fear farq geo aaeat & saan & fan afer arqftat st ara FAHart at arae tar tate ofa B gaa S eafaa at aefasted) a adaafaara, afe aranz, a fede ade atafracr F faaifcdd at efter ayAAG Br fear ae ada aia we Thy aeavara faaffedd B agie az|afaaca a tae at are 60 (1) & ata are ar aaa fray at oeqararaa Bt saat ua wat } fay fate faraa da seat yeaa far gafq— 4 oF (1) a1 afanra sr ag faced ad) & fe 1909 ® atafeaa HUTMaeda fara araefaat at stefan ara tax seat aera gah V. VENUGOPALA VARMA RAJAH t'AX, COMMISSIONER, AGRICULTURAL INCOME TRIVANDRUM, KERAL\ October 6, 1971 [K. S. HEGDE, A. N. GROVER AND H. R. KHANNA. JJ.] Kero/a Agric11lt11ral /11co111cMtax Act, 1950, s. 9(1)-Property allot1c,1 to a n1en1ber of fcuni/y-Inco111e lltilised for discllarging oh/igations of assess<'e-When deerned to be inco111c of fa111i/y as assessee. The asscssce \Vas a Hindu undivided family of \vhich the ;,ippellant '"''1~ the Karnavan. It possessed agricultural properties. There ~·as a family :-.cttlcm1:nt a1nong all the members of the family then living. The sctth> mcnt allotted some properties to some of the n1alc members but did not provide for their devolution. Also the joint status of the mcmhL"rs wa~ not disrupted an<l the properties allotted for the enjoyment of the variou~ members of the family continu,,d to be the properties of the family. The liability to maintain the other male members and the responsibility of performing the marriages of- the female men1bers continued to he that ;)f the Karnavan. He was also responsible for the payment of lanJ rL'venuc in respect of the family properties excepting some items. On the question \\.rhethcr the income of the properties put in po..,ses.:;io1i of the male members under the settle1nent continued to be the incon1c ol the famny and therefore liahlc to tax undc'r the Kerala Agricultural Income-tax Act, 1950, the department. Trihunal :-ind the High Co11r1 on reference, held against the assessee. Dismissing the appeal to this Court, HELD : Section 9(1) of the Act is simi!Jr to s. 16( I) (c) of the Income-tax Act, 1921. Under the latter section the test is that ii the income iD dispute is considered as having been applied to discharge an ohligation of the asscsscc, the same is liable to he included in the ;1sscssuble income of the assessee. but if on the other hand the same had hecn diverted by an ove'rriding charge then it is not liable to lie so included, as it ceases to be the assessee's incon1i:. [1006 A-Bl In the present case, the arrangen1cnt only provided for maintenance and did not give any absolute right in any portion of the family proper~ ties to any one. It thus conferred benefit on the family inasmuch us it was absolved of the responsibility of n1aintaining its men1bers. [1005 B-· -C. G-HJ Further, it was not even a permanent arrangement and was revocable if there was any substantial change in the circumstances of the 1 amily. The properties would go back to thi:: possession of the Karnavan on the death of the member to whom the property was allotted. [1005 C. D, El The n1embers of the family received the income of thte variciuc, pro~ perties allotted to them on behalf of the family, and applied the s•mc in discharge of an obligation of the family. Therefore, the income I<''""" reached the hands of the family as soon as it rcachcJ the hand" ._-,, ;:nv of its members. [1008 F-HJ Hence, under s. 9(1) of the Act, the income should be deemed to be that of the assessee. [1005 F-GJ Raja Bejoy Singh Dudhuria v. C.l.T., Bengal, 1 l.T.R. 135 and Mullick v. C.l.T., Bengal, 6 LT.R. 206, explained and applied. C.l.T., Bombay City v. Sitddas Tirathdas, 41 I.T.R. 367, followed. C.l.T., Bomba,v v. Makanii Lalji, 5 I.T.R. 539 and C./.T., Bombay City v. Ratilal Natlwlal, 25 l.T.R. 426, referred to. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 266 of 1969. Appeal by special leave from the judgment and order dated C August 16, 1967 of the Kerala High Court in Income-tax Referred Case No. 44 of 1966. C. K. Viswanatha Iyer and K. Jayaram, for the appellant. V. A. Seyid Muhammad and A.G. Pudissery, for the respo,n-dent. D The Judgment of the Court was delivered by 4 oF - fsa ad grat2 ?|»(2) gar afeaco arag facta agi @ fa tae ay aero atSIMU (1)B sary ary F weqar saat at gt ary aia ga faweqar ?:| |(3) var afsaza at ag fasta agt gfe tae st are 9 atTIAN (1) F STI ga TAT F Tea HT AT aT a SP .4yo 2. gare wa A set gear 2 ate 3 al wate a are 9 (1) FT aTsae adt wwee1 feeg ag oravrn aval Bf ae za saat fase atanf eat fafseaa t areata areaian faa wet arate) fafqeaa & faa st oe gs X se Hegel wav war at gafaa vs aia3. fate gaarg % faq qaa: avs grads ® amet grat ar fageararatem al gat raraas ay fafase fagr var ar) sea eararaa # ata16 wea, 1967 Tes AIA fataY sea aeat 1 ste 2 sr sae fasifed’fag featsea rararaa a flat seq er gat adl fear aalfe goa caqraramraT ag aa ar fe sa oat ST SAT eT ATT 1 aT 2H ara A fare avfasmat al4. ea afte uma & aaraera &faeifedt gt aaa fare afawaa ae adhe gerad1 TATA gdaa Bat al ana TS ax & axanal sa st arwaaq arfafaeaa % fare gaa ag & fe ar 1909 & Huxe aealy ger aeeal & eee Fwd Te arafaayl at oa gera ay ara aitet adara feafa % zara acaea atta orfsard) ® fafaeaa at, fae freana vat ay 7e 8, fee & ual ga’ ewe A vedi as arafaal wt gia awUeal ¢ H taf soaale faaiewea & geile ar Ga gare arate al oe ara Bt aay amar xed arafa % aa Used f1 gad faa are % fag ate"ag Hera BL aroha al te we Bat sa at faatfeal ¥ arg F we aa aarar.AT THAT | MT: CHATA TRA Teo fH aar az ala Hera a aT zB ?. 5. tae Mare 9 Hag srafag F—| |* eo (1) feat faatfeat at ga aie ora at aamar BaF frateqaegTTT AT Tag FB MT IT, Ws ag sfadacaa Vt ar a a, wieag ag 2a Var F MEH F ge ar ovare far nay gt, swaeaTsH ayafaerar al arafa & eq Forge areal anfea & fadt anf a sayaath afe oaart A ag ana seq fe ag eqacarqa ar afsarara afe ara[g][ ae][ oifea][ &][ sfadacata][ paca][ &][ mare][ at][ feat]safer Ft saua awl afe ora Se art Fag aaa area fe ae eatal ate aie &; Te ST TTA H oa H fan feat sqaearqa, sqaay ar wrazyBart Fae saw seat fa ag sfadexata 2safe sae eqaeqras * oiqsit Fag ga gaTT a “9 (1) In computing the total agricultural-income of[an][ assessee]-all agricultural income arisingto any person by virtue of a settlementor disposition, whether effected before orafterthe commencementofdisponer this Act, shall from be deemed asset remaining to be the ‘agricultural the property income of the of settler the settler or_ordisponer andall agricultural income arising to any person by-agricultural income of the trasferor :virtue of a revocable transfer of asset shall be deemed to be the Provided that for the purpose of thissub-section a settlement,disposition or transfer shall be deemed to be revocable if it contains afvarat at seace at aft ora ar ofea F ceaet ar aot eatfax arg gaara omifaa& ara frat ware saaearae, afearar armarca at Ble are ar arfeaal ox erate: ar aseraa: ates Fe at Ble are ar arfeaal ox erate: ar aseraa: ates Fe Ble are ar arfeaal ox erate: ar aseraa: ates Fe are ar arfeaal ox erate: ar aseraa: ates Fe ar arfeaal ox erate: ar aseraa: ates Fe arfeaal ox erate: ar aseraa: ates Fe ox erate: ar aseraa: ates Fe erate: ar aseraa: ates Fe ar aseraa: ates Fe aseraa: ates Fe ates Fe Fe GATT‘prt afaare Vat 8;a| marca at Ble are ar arfeaal ox erate: ar aseraa: ates Fe at Ble are ar arfeaal ox erate: ar aseraa: ates Fe Ble are ar arfeaal ox erate: ar aseraa: ates Fe are ar arfeaal ox erate: ar aseraa: ates Fe ar arfeaal ox erate: ar aseraa: ates Fe arfeaal ox erate: ar aseraa: ates Fe ox erate: ar aseraa: ates Fe erate: ar aseraa: ates Fe ar aseraa: ates Fe aseraa: ates Fe ates Fe Fe GATT qeg agai fe grace & sataal & faq “oracarea at ora”afucrin & aeatg BYE o77a, aia, wafaar, HUT Al SZTa RITA AATaqaeaiaa at aqag h aaey H eagegres ar gfagrar’ afweafes & vatamls tareafaa area fas gre eqaeqram ar eqaa fear wat at; . Hegde,. J. The appellant, Venugopala Varma Rajah is the present Ra1ah of t~e Vengunad Swaroopan in Palghat District, Kerala State. He 1s the Karnavan of his Tarwad. He will be lliireinafter referred to as 1he assessee. The predecessor of the E appellant, as the then Karnavan of the family, submitted the return for the assessment year 1959-60 under the Kerala Agricul-tural Income-tax Act (which will hereinafter be referred to as the Act) showing a gross income of Rs. 1,21,912/-and a net income of Rs. 84,065/60 P. That represented the income from the properties held by him under the family Karar dated May 29, F 1909. The Agricultural Income-tax Officer overruling the objection of the assessee included in the income returned, the income of the properties which had been put in possession of the junior members of the family under the aforementioned Karar of 1909. The net income so computed was Rs. 2,32,957 /- and a tax of Rs. 1,30,672/35 P. was imposed. In appeal the Appellate Authority excluded from the taxable !ncome th~ income of . !he properties allotted to the "Rani Group ' but sustained the additton G of the income of the properties allotted for the enjoyment of the male members. Aggrieved by the order of the Appellate Autho-rity, the assessee took up the matter in second appeal to . the Appellate Tribunal of the Agricultural Income-tax. . T,he Tnbu-nal rejected the contention of the assessee and dismissed the appeal. Thereafter at the instance of the assessee, it stated a H . case under s. 60( 1) of the Act and submitted to the High Court' for its opinion three questions of law namely : 12-Lll9SupCI/72 "(1) Whether the findings of the Tribunal that the family karar of 1909 does not constitute a diversion of family income to the various allottees thereunder is correct ? ( 2) Whether the findings of the Tribunal that the provisions of sub-section (1) of sec. 9 of the B Act are .applicable only to cases of diversion of income and not otherwise is correct ? ( 3.) Whether the findings of the Tribunal that the provisions of sub-sec. ( 1) of sec. 9 of the Act are not applicable to the facts of this case are correct r c Questions Nos. 2 and 3, in our opinion, do not bring out the import of sec. 9 (1) correctly but it is not necessary to go into that aspect as our decision covers the real point in issue. The Reference originally came up for hearing before a Division Bench but as the questions arising for decision were considered to be of importance, the same was referred to a Full Bench of three judges. The High Court by its judgment dated August 16, 1967 answered Question Nos. 1 and 2 against the assessee. It did not answer the third question as it was of the view that answer to that question was unnecessary in view of its findings on Questions Nos. 1 and 2. Thereafter this appeal was brought by certificate. |qug ag ate ai fe ag srare feat tat ale ara ay ay aataiat at feat cafes Ft Peal BS eqacarqa ar eqaa H qT ge SAATge ara fe ag ay & ofan srarafe 4 fac ar ga ante H aaa—& dha ofadecala a at att faa ate ara & exaearee ar afeararRTE geaet aT aT Geral ageaea aT Har faeg oracaras saa Sheamtara afer az fastfea sa saua fru ata stat 3 & 1” arfariedia| saan eta, wa| ofadga HA 6, dae Hy are 2 (TH) F mateaia fee afauaa gare oH qlee & | 7. wa eq aq 1909 F feo ag wae at oH Mader et Rarmata grat 2 fe faatfedt at gera ararare } aaall ufaaree Heray Fa HAT aT) Var vale stat g fe saat fafaer carat & afe arafcat aT) Var vale stat g fe saat fafaer carat & afe arafcat Var vale stat g fe saat fafaer carat & afe arafcat vale stat g fe saat fafaer carat & afe arafcat stat g fe saat fafaer carat & afe arafcat g fe saat fafaer carat & afe arafcat fe saat fafaer carat & afe arafcat saat fafaer carat & afe arafcat fafaer carat & afe arafcat carat & afe arafcat & afe arafcat arafcatpara Bsa ana Afar ait acer (faa Bl gear 12 at) seam weyqanit &) Hut a aagal ‘a’ A afua arafaat safe aifaana F frara gam HAT aT) Var vale stat g fe saat fafaer carat & afe arafcat aT) Var vale stat g fe saat fafaer carat & afe arafcat Var vale stat g fe saat fafaer carat & afe arafcat vale stat g fe saat fafaer carat & afe arafcat stat g fe saat fafaer carat & afe arafcat g fe saat fafaer carat & afe arafcat fe saat fafaer carat & afe arafcat saat fafaer carat & afe arafcat fafaer carat & afe arafcat carat & afe arafcat & afe arafcat arafcat any provision for the transfer directly or indirectly of the agriculturalincome or asset to the settler, disponer or transferor or in any waygives thesettler,disponeror transfer ora right to resume ortransferor a right to resume powerdirecty orindirectly over theagricultural income or assets :| Provided further that the expression “‘settlement or dispositionshall for the purposes of the sub-section include any disposition, trust,covenant agreement or arrangement and the expression“‘settler ordisponer”’ in relation to a settlement or dispositionshall include anyperson by whom the settlement or disposition was made: Providedalso that this sub-sectionshall not applyto anyagricultural income arising to any person by virtue of a settlement ordisposition which is not revocable for a period exceeding six yearsor during the life-time of the person and from which agriculturalincome the settler or disponer derives no direct or: indirect benefitbut that the settler shall be liable tobe assessed on the saidagricultural income as and when the power to revoke arises to him,” BU TTT aT AT Tee aaeay B, TY gga wal ga’ B eq H gra F, wea-TIM, fererr ate ear saat H fare wea waY ae Hh HUT H asa aearsaremayq at safaa ofefeafaat & agar awaie ® ard aeedt & faarzAEHTT BTA FY aT Tag aeafeag ory ge Hwa Ai wate F faara wer ara ardMT gee ware & arg aa aga age ‘c’ at aeafaal at ara a gt fee aT@lamofe & frara eta ary aeedt Ft sa arafeal at aeqaaraay ata arog factafaa Hea wr ars afaare seq aA & st see araiza aH aE at axoat arafaal & araea F qleg aah geared Hea BT Gey BAT AAT||8. Tent aeat 2 Ht, wife gare ar fedia stesay aaea 3, caRaaa F fru sfsas art H 7,000 ger fee wie Fate va satra B favaqaat ‘ay Fafa ara & 3,500 ser 24 are ara ufaat sae Hey A wa atme Ay att cermit sea 1, Twas} HIVTAaA BY ae fade feat mar ar fa agHeMTAY TAT 1085 I ary ary H 3,500 Te setae Fea 2 YF1 aH TarArBRATarea Fa FT ag Ate fate Ta TeHTT fear mat AeaT 2 ar fe HY ge ate ‘meravts Far afar Bea faq’fee Fa ar verse Naaae 2 Hl ates F qearq wa gaa fafese ara F 3,500 ger gk 84 J19, maqet ‘ay’ at acafeat, fae ara4,750 ver at ara Stat aft,TART Ae 3 -F BINT F fae orafsa sl TEsh1 ae az ater at we atfa ag ga aeafaat at ara a agar wear-digay ar The assessee in this case is the H.U.F. of which the appellant was the Karnavan at the relevant time. The question for deci-sion is whether the income of the properties put in possession of the male members under the Karar of 1909 continues to be the income of the family. At present we are not concerned with the income of the properties put in possession of the "Rani Group" in view of the decision of the Appellate Authority which had not been appealed against. If the income in dispute continues to be the income of the family then the revenue is justified in bringing the same to tax under the provisions of the Act. On the other hand if that income has ceased to be the income of the family, then the same cannot be brought to tax in the hands of the assessee. Therefore, the sole question is whether that income is the income of the family ? Section 9 of the Act provides : "9 ( 1) . In computing the total agricultural income of an assessee all agricultural income arising to any person by virtue of a settlement or disposition, whether revocable or not, and whether effected before or after the commencement of this Act, from asset remaining the property of the settlor or disponer shall be deemed to be the agricultural income of the settlor or disponer and all agricultural income arising to any person by virtue of a revocable transf.er of asset shall be deemed to b~ the agricultural income of the transferor : Provided that for the purpose of this sub-section a settlement, disposition or transfer shall be deemed to be revocable if it contains any provision for the transfer directly or indirectly of the agricultural income or asset to the scttlor, disponer or transferor or in any way gives the settlor, disponer or transferor a right to reassume power directly or indirectly over the agricultural income or assets : Provided furthey that the expression settlement, disposition shall, for the purposes of the sub-section include any disposition trust, covenant; agreement or D arrangement and the expression "settlor or disponer" in relation to a settlement or disposition shall include any person by whom the settlement or disposition was made: Provided also that this sub-section shall not apply to any agricultural income arising to any person by E virtue of a settlement or disposition which is not revoc-able for a period exceeding six years or during the life-time of the person and from which agricultural income the settlor or disponer derives no direct or indirect bene-fit but that the settlor shall ~ liable to be assessed on the said agricultural income as and when the power to revoke arises to him.'' F A Hindu Undivided Family is a person within the meaning of s. 2(m) of the Act. . We shall now proceed to examine the nature of the Karar entered into in 1909. The family of the asses see appears to have been one of the premier land holding families in Malabar. G It appears to have had agricultural properties in various places. To the Karar in question all the then living members ( 12 in number) of the family were parties. The properties mentioned in 'A' Sch. to the Karar were set apart for the maintenance, edu-cation and other expenses of the female and male members resid-ing in Kalari Kovilagom which is otherwise known as "Rani H Group". Under the Karar, Karnavan of the Tarwad was to pe;-form the marriage ceremonies of the female members of the Tarwad in accordance with the prevailing conditions and to meet 10. agaat ‘sy’ & afaa arofaat carat dear 4 FB uca-daw & fagmaT cat we at) agg ‘ay’, ay softe Sy at aeafaal & a-wasea & gzHag aifaa ar fe agaras & airway arer deer fear ae1 qerart aear 2at ey at SF 9e ar Gah HaraBUA at TAT weae gear 3 atTART FEIT 2-H ara-Tay ¥ fae mafea aeafsat aax gra FOB Aah a ax|THBIT AeaT 4 Bl gee Hear 3 HF wwy-Tsay F fae arafaat aq ara Fm aat M1 HUT F ge ara ar ofadte fear war ar fH fra oafeaal B eh Fa arataat df ot we sae sole & far mafea at ae a, F sa arafaalaaaara at fadaiia aa at aad ate afe sa fraeqal sr seaaa ath Foa arafaal % & feat ara et sender Hae a arwar weadaaTBr Mea ATA BL Sa arafaal HT Gaye HLA Hr THAT 2B| HU FH Ars 18 Fge ara ar sfagra fearaarar fe faa card & seyFH arafaat et 3wry Her A al acafaal ge gfeend sy a ay wre wea g aie a et Aa THT@ wit a waal at fre ana F1 wut F qos 19 Fag sfade fear var ar fxcaare ahaa st Mer qaqey at cHAT a ser val aaa1 HUT Hare 6Hag safes ar fe safe F wszt are at qea qacal wy, 21 as at arg gaHt at Te, HAR HY BS Sar afar ake Tears HAT Hl Gah ArT-TNag® faq sara wet arfed| we Hag agafea ad g fe sa say weT-daq [1972]1 gH Fite qo m fau aor sara ata arfed1 wa: ag faont fanart 2 fe ag ar at azarsTe A ABT ALT-MNIT BT THAT fara ar aH FST A seATT aswaranataag ara Wega 23 aha) fe wae 8 ga ara ar waeaa & fe afe azag H aceat BY dear area: ag oral Boas Far ST 1 UF|ate aa faa cata F waar 2 az ae fe aere A ea ara ar Bry fas ae fearmar & fe qerart Aer 2, 3 wT-4 BAT MAH eae aga ‘ay’, ‘ay’, “eV”H efma arafaal at zat gat1 zi amar war @ fH serare aear 2, 3 ale 4ait a yey a vat 2aa: HIVTAT SaM Wey H GeaTA Feta HT ae a TA, « «arafaal BT HEAT TTT HC THAT FL|||11. BUH fated Gosh sl Trea HW Fe Ay eavz at ara & fscarat at aged gfaga F ate asagt aa gealHUT Aa gary fearTal at ag way AT-TsT sr saaey HeaFH fag vara arfeat ay seTraeal para at arafaal & feel Hl wrt at. wary afaart ae fear war ar|mut H atu aeifaat sera at arafaat adh wal1 BUT F ela faa ag,may BY egy Tae wy agt aaa aT aKaJi arafaat qatar F grarz gz,faurfarar adt ay 7§ oY1 gerare Feat2, 3 wie 4 BT HS Ht 21 ae F afr,aig & yey qaeat BATT ar aifaea BIA HT ST FAT LAT| HUTTqerart aeqr 2a 4 an at orafer arafaal& cartaa % fae wt scare at;fear mat 21 aa: & arafaat sa aaeal Feat HH VATA HIMAT FHes°Ho qrayay et a vel wal afar| er cea ag ta ah eS fe ard azeat ®faare aenie BUA BT aTfaey TIWUaT aT eT al VET| HIM BUT Ttagaal a’ ¥ arfaa acafaal & feara geea at oeafeal & aeaer F y-raea& aaa F far vi sacar81 ga ofefeafaal & aula ae afafaaifea weararya adt & fe sama BUT A aE aafaadezatlasraearga weafase ary eaaa aval & ag yar aaa 2 fe ga Hue Fe ala faq ay gay H art F agafafaaifza feat qrat aifze fe ag ua tar savage at aa ofadacaia & aapera ay afefeafaat H arg arzary ofeada a ararg 112. gant adara sata & fae saa A sata 3 fs au ae afafratteawy.at fa wut & adit gers m fafa azeal Fwouter F fae oraferaeafaar Zerg BT arafaat sal Teh_| 13. wae HY arer O(1) Fl afse & fag alauaa Hera at ga afe a7at aTUa BTA Ferg al arafa H wT H eq aval al aiferal & saaeafa ara at pera al ale ara quarstat aifea| gaat cat ag fasayfrarar g fe wut H ela fear qa sara aasfadgiata g afe gare atgfefeafaat F arg ateara ofeaagaTat eas Tare HeraHY Hae veeHAT @ ala as aTA TeealBH AwU-Tya H yatarfaes S Fat at grat gsfare ara-nam & fay az wera Vatartt gar st| 14, tae at aero (1) efosaa gena Zaq daz, 1922 FF are 16 (1)(at) & wartot earaafas rer geearqrearat aren faare far ar yarz|aqraraal tag satel afanfaa ay & fe afe faataret ara H art Fag aratsat 2 fa saat faatfedt at aresar & sedtaa } fare sate feat war a at3a faaifedl at frata ara F afae fear area feeg gam farda afe sarfrat seartat wart are faaaaPear arar @ at va faatfea ay frat ara% afar ag fear area aaifs ag saat ara at taali afe aa sega ATA& Geah at ga Halal HY AY HC TT ag case gtqrat g fe faareaea ara Faraal ata gat Tel| STH MATT Hare algleqar gata Hera H sfass qaeay FAT-NIT FB areqar F faded F fae fear war art the expenses thereof. All other expenses of female and male members residing in Kalari are to be met from the income of the 'A' Sch. properties. The members residing in the Kalari have no right to alienate or encumber the properties allotted to them and all government revenu·e due in respect of those properties should be paid by them. B Party No. 2, the second senior most member in the family was to be given 7 ,000 paras of paddy annually for his maintenance and for this purpose paddy lands yielding 3,500 paras of paddy shown in 'B' Sch. were made over to his possession and Party No. 1, Karnavan of the Tarwad was directed to give to Party No. 2 from Malayalam era 1085 onwards 3,500 paras of paddy. c Further the Karnavan was directed that he should redeem "Karukakode Challa Nilam" and make over the same to Party No. 2, but after making over the same to Party No. 2, he was not to pay 3,500 paras of paddy referred to earlier. "C" Sch. properties yielding an income of 4,750 paras of paddy were allotted for the enjoyment of Party No. 3. He was required to maintain himself from out of their income. He was .D Properties shown in 'D' Sch. were set apart for the mainte-nance of Party No. 4. The land-revenue of B, C and D Sch. properties was required to be paid by the Karnavan of the tarwad. On the death of Party No. 2 or on his becoming Karnavan of the family, Party No. 3 was to take over the properties allotted for the maintenance of Party No. 2 and Party No. ~ was to take over the properties for the maintenance of Party No. 3. The Karar prohibited the persons who were in possession of the properties allotted for their enjoyment from alienating or encumbering those properties, and if in contravention of those terms, they alienated any of those properties, the Karnavan was entitled to resume the properties treating the alienation as void. Clause 18 of the Karar prohibited the parties in possession of the properties from cutting and selling the kuzhikoors or dismantling the buildings in the properties in their possession. Clause 19 of the Karar pro-hibited the parties from enhancing the munpattom amounts due to fu~ tenan1. Clause 6 of the Karar provided itliat all the male members living in the Kalari, on completing the age of 21 sliould leave the Kalari and thereafter the Kamavan should make arran-gements for their maintenance. Karar does not stipulate what arrangement he should make for their maintenance. Therefore it follows that he may maintain them either in the Tarwad house or give them maintenance allowance either in the shape of paddy or cash. It may also be noted ·that the Karar does not pro-vide as to what 41/0uld happen if the number of members in the Tarwad substantially increases. One other thing that has got to 15. ageit age H ga tageoz fafafeaa araat & tar. wee sar S feSame geeqe faviedyfaare sae feu av gi faq earaqay aay qt Meataneatarag & 1 ga faga at aa a see ar fafayaa cen fase fag garfearTAA MART Aged anta (1) F aslfara tHe ar fafrvam gi ga Ae afagifeal aaa faar at geq at gare aT Ga acqer ar gaufaard aaaaa Saat aaa Arar aA aza-Tsw F faq sas fees cH ara Giza fearote ga are H uaw aeafa feat dt ag at feat fratfedt at ag fale fear warat fe ag aqat aaalarat at ca fava ute ar arfan aaa wt ae vafeat¥ ag dior at aE ot fe ag aear-disa faatfcat & erat 3 aw aesarqt THT 2i faaifedd Ht ara at aawat Ta aaT saa ae arar feat fH featHaya saa asl alaal Arar el HY <a aaa a at see arate fear sarafer1 tae & aeta srfaaifeal gre aar Bea earaTay gre Taal ga setaatedtare aat feat war ar feeg aSifaae Fae A sak fafaeaa at saed ge azfasag faaratfa qafa feat &oeha fratfedt ararfaea efosaa sean ceaUae al7 a2 an Feige feet gear Aes wataad arateauifafaaifedd sreaoat adelarar at aaa ufaatfaattedt ay cata’face vat & 1 earavaa at feat A adhere & aeqat etal a gaat aaa arast faa atx are fafafecz dara a arfea aeh ga facarc as gaat aa aBIT eal HL Gaal aaa ara wy & fear ar, sa facare aH gaa TW HA UTAwat & fa sta fear age gaat arr at at;agatearaaradel & faraaitarelt a aqatt are & feel ary ar frat fafarse wa & sooty fear gt; aferag at saw