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1989 (11) TMI 37 - KARNATAKA HIGH COURTExtract: .......lty on the petitioners under section 18(2A)(b) of the Agricultural Income-tax Act, impugned in these writ petitions, cannot be sustained in law. The liability on the legal representatives under the Act is only to pay tax from out of the estate of the deceased to the extent it is capable of meeting the charge of the agricultural income-tax assessed.
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