1968 (10) TMI 38

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..... en the receiver is assessed, the status in which the assessment is to be made should follow the status of the person or persons who are entitled to or possess the lands
Judge(s) : VEERASWAMI., RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.-These petitions for certiorari are directed against orders of the Agricultural Income-tax Officer, Palavamcottai, mad .....

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..... icable to the amount was levied. It may be seen that, though the receiver submitted a single return, the two members were assessed as individuals. On the ground that there was some audit objection to this method of assessment, the Agricultural Income-tax Officer, after notice to the receiver under section 35, proceeded to revise the assessment and charged the total income to tax, treating the rece .....

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..... status of his own for purposes of the Act, except that he represents as an agent or trustee of the estate of another. When the receiver is assessed, the status in which the assessment is to be made should follow the status of the person or persons who are entitled to or possess the lands and to receive the income therefrom, but actually, by virtue of his office, the receiver receives the income. T .....

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