TMI Blog1971 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - - - Dated:- 21-10-1971 - Judge(s) : G. K. GOVINDA BHAT., B. VENKATASWAMI. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-This is a revision petition by an assessee under section 55 of the Mysore Agricultural Income-tax Act, 1957. The assessment year is 1964-65. Under a will dated July 27, 1962, executed by P. Kunhi Kannan, a planter residing at Virajpet in Coorg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, administrator-general or official trustee or any receiver, administrator, executor, trustee, guardian or manager appointed by or under any law or by an order of court or by written agreement, is entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, or from such receiver, administrator, execut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 41 the expression used is "written instrument ". To give effect to the intention of the legislature, we have to read the expression " by a written agreement " as " by a written instrument ". The learned High Court Government Pleader also does not support the view taken by the Tribunal. He, however, contended that in the instant case the petitioner who is the trustee is entitled to receive the ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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