JUDGMENT
K.S. Paripoornan, J.
1. The Revenue has filed this petition under Section 261 of the Income-tax /Act, praying for the issue of a certificate to appeal to the Supreme Court of India against the judgment rendered by this court in income-tax Reference No. 190 of 1985, dated March 29, 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 v. K. Madhavan Nambiar [1988] 169 ITR 810, Shantilal C. Shah v. CIT [1988] 169 1TR 805 and P. G. Narayanaswamy v. CIT [1988] 169 ITR 813, it was held that the Hindu joint family ceased to exist in this State by operation of law with effect from December 1, 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
dated November 24, 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 ITR No. 190 of 1985,
dated March 29, 1989.
3. Certificate issued accordingly.