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1965 (11) TMI 26 - SC - Indian LawsWhether the assessments should have been made under section 12 of the Assam Agricultural Income-tax Act ? or under section 13 thereof? Held that:- On this interpretation of the document, it is manifest that it cannot fall under section 13, for the trustees cannot be described as common managers appointed under any law for the time being in force or under any agreement. They are obviously not receivers, administrators or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom. The High Court was right in holding that the case fell under section 12 and not under section 13 of the Act. The answer given by the High Court to the question referred to it is correct. Appeals dismissed.
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