1970 (6) TMI 3

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..... n of late A. T. Parthasarathiah. The said Parthasarathiah was an assessee under the Mysore Agricultural Income-tax Act, 1957. He died on October 4, 1957. On November 28, 1968, a notice was issued by the second respondent to the petitioner under the Mysore Land Revenue Act stating that a sum of Rs. 11,206.73 is in arrears as agricultural income-tax and unless the said amount is paid, coercive steps .....

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..... tax Act, 1950, in Raja Pid Naik v. Agricultural Income-tax Officer, Yadgiri , wherein this court has held that, unless the legal representative of an assessee is served with a notice of demand, he does not become an assessee in default in making the payment of the agricultural income-tax and as such the sum assessed cannot be recovered under section 34 of the Hyderabad Agricultural Income-tax Act, .....

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