Law: Punjab Agricultural Income Tax Act (VII of 1950)

Section: 2(d), 41(3)

Income-tax-Receiver appointed by Court in suit for partition Whether "assessee"-Arrears of agricultural income-tax due from deceased owner-Levy of penalty on receiver-Whether valid Hindu Succession Act, 1956, S. 7(3) -Agricultural Income-tax Act, 1950, Ss. 2(d) & 41(3). In a suit for partition in respect of the Sthanam properties of the deceased, a receiver was appointed by the Court. As agricultural income-tax due from the deceased could not be recovered, a penalty was levied on the receiver. Held that, as the receiver was an officer of the Court in whose custody the properties were, he could be termed as the legal representative of the deceased liable to pay the tax as envisaged by the term "assessee" is section 2(d) of the Agricultural Income-tax Act, 1950, and no penalty could be levied on the receiver under section 41.                                                                                                                             JUDGMENT M. S. MENON, C. J.----The questions referred are "(1) Whether the imposition of the penalty on the appellant is valid and sustainable ? (2) 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 3, 1960. The year of assessment is 1959-60. It is said that the Mannarghat Moopil Nayar had filed no returns though notices were issued to him under sections 17(2) and 35 of the Agricultural Income-tax Act, 1950. An assessment was, therefore, made for the year on the legal heirs of Mannarghat Moopil Nayar on February 26, 1962. For the realisation…