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TMI Blog1968 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Having forwarded the certificate under section 41 of the Act in respect of the arrears in question, whether it was within the competency and jurisdiction of the Agricultural Income-tax Officer to impose the penalty in question ? The applicant is the receiver appointed in a partition suit. The parties to this suit are the heirs of Mannarghat Moopil Nayar. Mannarghat Moopil Nayar died on January ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, etc., by resort to revenue recovery proceedings pursuant to section 41(3) of the Agricultural Income-tax Act. Finally, an order imposing penalty, which is appendix B to the statement of the case dated November 23, 1963, was passed against the receiver, the said K. K. Unni Nayar. The first question that we have read poses the query as to whether the imposition of the penalty on the receiver is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in sub-section (1), when a sthanamdar dies after the commencement of this Act, the sthanam property held by him or her shall devolve upon the members of the family to which the sthanamadar belonged and the heirs of the sthanamdar as if the sthanam property had been divided per capita immediately before the death of the sthanamdar among himself or herself and all the members of his or her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the term " assessee " in section 2(d) of the Act. It follows that section 41 which enables the imposition of a penalty on an assessee cannot be pressed into service for the purpose of the imposition of a penalty on the receiver. In the light of the above, question No. 1 has to be answered in the negative, that is, in favour of the receiver at whose instance this reference has been made and aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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