https://www.taxtmi.com/caselaws?id=6505 A Hindu undivided family assessed as joint remained liable to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939 where no order apportioning liability on partition had been made; the rule deeming such a family to continue as joint was applied even though partition was alleged, so assessment against the family was upheld. The impugned part of rule 23 was also held within the rule-making power under section 50 because it dealt with the working of the taxing scheme and the identification of the person assessable, which is a permissible matter of delegated detail in taxation law. The assessments and recovery proceedings therefore stood sustained. en-us Wed, 19 Jan 1977 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6505 A Hindu undivided family assessed as joint remained liable to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939 where no order apportioning liability on partition had been made; the rule deeming such a family to continue as joint was applied even though partition was alleged, so assessment against the family was upheld. The impugned part of rule 23 was also held within the rule-making power under section 50 because it dealt with the working of the taxing scheme and the identification of the person assessable, which is a permissible matter of delegated detail in taxation law. The assessments and recovery proceedings therefore stood sustained. Case-Laws Income Tax Wed, 19 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6505