TMI Blog1970 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... al Income-tax Act. The reference is a consolidated one relating to the assessment years 1360 to 1363 Fasli. One Raja Mohd. Azam Khan was assessed to agricultural income-tax for the assessment year 1360 F. in respect of the income derived by him from the agricultural property standing in his name. Separate proceedings were taken against his wife, Rani Hazars Begum but, as her income was found to be below the taxable minimum, no assessment was framed against her. It appears that afterwards some information came into the possession of the agricultural income-tax department on the basis of which it formed the opinion that the Raja and the Rani constituted an association of individuals within the meaning of section 2(11) of the Act. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see applied to this court under section 24(4) of the Act and this court by four separate orders, all dated September 9, 1963, directed the Board to submit a statement of the case for the opinion of this court on the questions of law which arose out of the order of the Board. In compliance with this order, the Board has now submitted this consolidated reference for, the opinion of this court on the following two questions of law : " 1. Whether the assessee and his wife could be said to be an association of individuals within the meaning of section 2(11) of the Agricultural Income-tax Act on the grounds that they live together, that the lands standing recorded in their names are cultivated and managed jointly, that in Suit No. 135, decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct whereby the land measuring 83.8 acres in Rampur village was taken in exchange by the Raja for the land measuring 59.10 acres in certain villages in Gorakhpur recorded in the name of his wife. On these facts, the Board came to the conclusion that the Raja and the Rani formed an association of individuals and their income was liable to be assessed together. Under section 3 of the Act which is the charging section, tax is to be paid for each year on the total agricultural income of the previous year of every person. The term "person" is defined in section 2(11) of the Act, which reads as under: " 2. (11) 'person' means an individual or association of individuals, owning or holding property for himself or for any other, or partly for h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as owner, trustee, receiver, manager, administrator or executor or in any other capacity recognised by law and further the property must be held by him for himself or for any other, or partly for his own benefit and partly for the benefit of others. The mere co-ownership of property, where the shares of the co-owners are defined, shall not convert the co-owners into an association of individuals. One of such co-owners must hold the property for the benefit of all the co-owners in one of the capacities mentioned in section 2(11), namely, in the capacity of a trustee, receiver, manager, administrator or executor or in any capacity recognised by law under which one person is entitled to hold and manage the property on behalf of others. The me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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