Inclusive definition of assessee supports appeal rights where estate is assessed through a receiver under agricultural income-tax law.

A revision against the Commissioner's order was maintainable only if the order was prejudicial to the assessee under the proviso to section 34(1) of the Madras Agricultural Income-tax Act, 1955; absent such prejudice, the revisional challenge was incompetent. The Act's inclusive definition of "assessee" in section 2(e) covered not only a person liable to pay agricultural income-tax but also a person in respect of whom assessment proceedings were taken. A co-sharer whose estate was assessed through a court-appointed receiver therefore retained the right to appeal, because the receiver acted for the estate and the assessment and recovery proceedings affected the co-sharer's liability and interest.

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Issues: (i) Whether a revision against the Commissioner's order was maintainable in the absence of prejudice to the assessee under the Madras Agricultural Income-tax Act, 1955. (ii) Whether a co-sharer whose estate was assessed through a receiver was an "assessee" entitled to maintain an appeal under the Act.

Issue (i): Whether a revision against the Commissioner's order was maintainable in the absence of prejudice to the assessee under the Madras Agricultural Income-tax Act, 1955.

Analysis: The revisional remedy against the Commissioner's order was available only where the order was prejudicial to the assessee within the meaning of the proviso to section 34(1). No such prejudice was shown.

Conclusion: The revision was incompetent and the challenge failed.

Issue (ii): Whether a co-sharer whose estate was assessed through a receiver was an "assessee" entitled to maintain an appeal under the Act.

Analysis: Section 2(e) defined "assessee" in inclusive terms to cover not only a person liable to pay agricultural income-tax but also every person in respect of whom assessment proceedings were taken. A receiver appointed by a civil court acts for the estate and does not extinguish the rights of the co-sharers. Proceedings for assessment and recovery, including service of the assessment order and demand, affected the co-sharer's liability and interest. The provisions of section 8(1)(a) and section 8(1)(c) also showed that recovery from the receiver was on behalf of the person entitled to receive the agricultural income.

Conclusion: The co-sharer was an assessee and the appeal before the appellate authorities was maintainable.

Final Conclusion: The revision failed on maintainability, while the appeal concerning the assessee's right to challenge the assessment succeeded and was remitted for reconsideration on merits.

Ratio Decidendi: An inclusive statutory definition of "assessee" extends to a person whose agricultural income is assessed through a receiver and against whom assessment proceedings are taken, so such person has a maintainable right of appeal.

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