Tax assessment jurisdiction upheld; statutory assessment by Collector bars civil suit challenging the assessment under law.

The note addresses whether the Collector lawfully assessed an executor for estate income and whether the statutory bar prevents a civil recovery suit. It explains that Chapter II imposes tax on specified incomes while Chapter III empowers the Collector to determine persons chargeable and make assessments; the person chargeable is the person to whom income accrues. Special provisions for agents or trustees do not exempt an executor. Absent factual proof invalidating the statutory assessment (including a successful coercion defence), the Collector acted within statutory jurisdiction and the statutory bar operates to preclude a civil suit challenging the assessment.

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Issues: Whether the Collector had jurisdiction to assess the plaintiff (executor) in respect of income accruing to the estate, and whether Section 39 of the Income Tax Act, 1886 bars the civil suit seeking recovery of sums realized by the Collector.

Analysis: The Court examined Chapter II (liability to tax) and Chapter III (assessment and collection) of the Income Tax Act, 1886, noting that Chapter II imposes tax on income from specified sources and Chapter III provides for assessment by the Collector in respect of other sources of income. Section 14 vests the Collector with the duty to determine what persons are chargeable under Part IV and the amount of assessment; Section 15 indicates the person chargeable is the person to whom the income accrues. The provisions addressing agents, trustees and similar substitutes (Sections 20-23) are special provisions for incapacity or non-residence and do not imply that an executor is exempt from liability. The suit alleged payment under coercion; while coercion under the Contract Act was assumed for argument, no factual finding establishing a basis to circumvent the statutory assessment mechanism was shown. Because the Collector acted within the jurisdiction conferred by the Act in determining the plaintiff to be chargeable and making an assessment, Section 39 operates as a bar to a civil suit challenging that assessment.

Conclusion: In favour of Revenue.

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