1998 (10) TMI 42

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..... from Randathara Estate and Anjarakandy Essential Oil Company. The agricultural income-tax assessment for the year 1975-76 in respect of the vendors was completed on March 9, 1981, fixing a total tax due at Rs. 16,027.24 (Rs. 4,006.91 on each partner). For the assessment year 1976-77, the assessment was made on March 25, 1982, fixing a tax effect of Rs. 70,448.18 and it was revised under section .....

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..... ___________________________________________________________________ Section 23 of the Agricultural Income-tax Act, 1950, deals with the assessment in case of transfer of right in land. The proviso to the said section enables the Department to recover the tax from the transferee if the tax cannot be recovered from the transferor. By exhibit P-9 order the first respondent has found that the transf .....

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..... Act. That means that whatever the liability that was in existence against the transferor will be recoverable from the transferee. It is not open to the petitioner to raise the plea of maintainablity or legality of the assessment made on the transferor. As a matter of fact exhibit P-4 order of the Commissioner of Agricultural Income-tax held that the petitioner's revision challenging the assessmen .....

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