1968 (10) TMI 38

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..... st orders of the Agricultural Income-tax Officer, Palavamcottai, made under section 35 of the Madras Agricultural Income-tax Act, 1955, as amended, and relate to the assessment years 1959-60, 1962-63 and 1963-64. In O. S. No. 19 of 1950, on the file of the court of the subordinate judge at Tirunelveli, the petitioner was appointed as a receiver for the estate of late M. D. T. Ranganatha Mudaliar. .....

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..... he assessment and charged the total income to tax, treating the receiver as a unit of assessment. The facts are similar to the other two years except for the figures. It seems to us that the petitions are well-founded. Section 3 charges for every year tax on the total agricultural income for the previous year of every person. "Person" is defined to mean an individual or an association of individu .....

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..... tually, by virtue of his office, the receiver receives the income. That is the basis for assessing the receiver for convenience under the Act and he only reflects the status of the person whom he represents in relation to the estate and the income derived therefrom which is brought to charge. The petitions are allowed with costs, one set. Counsel's fee Rs. 250. Petitions allowed.
Case laws, .....

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