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Issues: Whether the Collector had jurisdiction under the Income Tax Act, 1886 to determine the person chargeable in respect of income from other sources and whether, in view of the statutory finality provisions, the civil suit challenging the assessment and recovery was maintainable.
Analysis: The Act imposed a tax on income and, for income under the relevant head, authorised the Collector to determine from time to time what persons were chargeable and the amount of assessment. The reasoning treated the decisive question as whether the income accrued to the plaintiff as executor, and held that the Collector was entitled to decide that question in the course of assessment. The Act did not create any personal exemption for an executor as such, and the provisions dealing with special classes of persons did not support the contention that executor-held income escaped taxation. Since the Collector acted within the jurisdiction conferred by the Act, the challenge to the assessment could not succeed, and Section 39 barred the civil suit.
Conclusion: The Collector had jurisdiction to assess the plaintiff as the person chargeable, and the suit was barred by Section 39 of the Income Tax Act, 1886.
Ratio Decidendi: Where a taxing statute expressly empowers the revenue authority to determine the person chargeable and the amount of assessment, that determination is within jurisdiction and a civil suit challenging it is barred by the statute's finality provision.
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