TMI Blog1997 (3) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Advocate appearing on behalf of the respondents. The only question which calls for consideration is whether section 13 of the Assam Agricultural Income-tax Act, 1939 (hereinafter referred to as "the Act"), is applicable to the case of the petitioners. To answer the question the facts relevant for the purpose may be stated as under : Petitioner No. 1, namely, Anandapur Tea Estate which is situate at Bokakhat in the district of Golaghat originally belonged to the late Jogananda Deva Goswami, i.e., father of petitioners Nos. 2 and 3. During his lifetime the late Jogananda Deva Goswami gifted half of the aforesaid tea estate to his son, Shri Gopal Chandra Deva Goswami (petitioner No. 2), and the remaining half of the aforesaid tea esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misinterpreted the provisions laid down under section 13 of the Act. It is contended by Dr. Saraf that even though there was a gift, the factual position is that both the brothers are managing the tea estate under the same name, i.e., Anandapur Tea Estate, by a common manager and hence the petitioners are entitled to make payment of the taxes showing both petitioners Nos. 2 and 3 as co-owners with definite interest in the tea estate. It is, however, admitted by Dr. Saraf that the late Jogananda Deva Goswami who was the original owner of the tea estate gifted half of the aforesaid tea estate to his eldest son, namely, petitioner No. 2, by executing a registered deed of gift and similarly he also gifted the remaining half of the tea estate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in such land or in the agricultural income derived therefrom, the aggregate of sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received or receivable by him shall be assessed on such common manager, receiver, administrator or the like and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same. " A careful perusal of the aforesaid provision clearly indicates that the agricultural income-tax in such case is determined with reference to each of the persons jointly interested in such land. Here the controversy is whether the interest of petitioners Nos. 2 and 3 remained joint in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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