Law:

Section:

Agricultural Income Tax---   Legal owner is to be taxed according to law.   ORDER   The Khasra Girdawari entries dating back to 1954 in certain estates show that the land for the assessee was held by his sons (the present appellants) in independent possession and was culti vated under their supervision. This fact may, indicate that the father had decided to make over the ownership of particular areas to particular sons but the entries do not show that he had in fact done so. I am in the present case concerned with the question who was the legal owner of the said properties in the years 1949-50 and 1950-51. There is no evidence at all to show that the appellants had obtained the ownership of the said properties during those two years. They entered into…