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1970 (3) TMI 30 - HC - Income TaxMadras Agricultural Income Tax Act - receiver filed returns of agricultural income-tax for part of the year but the assessing officer estimated the income for the whole year - revenue estimating the income of the assessee subjected the receiver, who was in charge of the estate of the assessee, and others and levied agricultural income-tax under the Madras Agricultural Income-tax Act, 1955
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