1970 (6) TMI 3 - HC - Income Tax

Mysore Agricultural Income Tax Act - contention of the petitioner is that the petitioner, though becomes liable to pay the tax assessed on his father u/s 24, he is not a defaulter and unless the petitioner is a defaulter the amount cannot be recovered from him u/s 42 - held that unless the legal representative is served with a notice of demand, he does not become an assessee in default - amount assessed against deceased cannot be recovered u/s 42

Summary

The petitioner challenged a notice demanding arrears of agricultural income tax assessed on his deceased father. Court ruled in favor of petitioner, stating that unless the petitioner is a defaulter, the amount cannot be recovered. Notice was quashed as no notice demanding tax from petitioner was served. Case reference: Raja Pid Naik v. Agricultural Income-tax Officer, Yadgiri.