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TMI Blog1968 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... e: "(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 partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unnecessary to refer to the various communications. Attempts were also made for recovery of the tax, etc., by resort to revenue recovery proceedings pursuant to section 41(3) of the Agricultural Income-tax Act. Finally, an order imposing penalty, which is appendix B to the statement of the case dated November 23, 1963, was passed against the receiver, the said K. K. Unni Nayar. The first question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oopil Nayar. Section 7(3) of the Hindu Succession Act, 1956, runs thus : Notwithstanding anything contained in sub-section (1), when a sthanamdar dies after the commencement of this Act, the sthanam property held by him or her shall devolve upon the members of the family to which the sthanamadar belonged and the heirs of the sthanamdar as if the sthanam property had been divided per capita immed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come, can be termed as the legal representative liable to pay the tax as envisaged by the definition of the term " assessee " in section 2(d) of the Act. It follows that section 41 which enables the imposition of a penalty on an assessee cannot be pressed into service for the purpose of the imposition of a penalty on the receiver. In the light of the above, question No. 1 has to be answered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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