https://www.taxtmi.com/caselaws?id=7248 Agricultural income-tax on income derived by a deceased sthanamdar was held recoverable from successors only out of the deceased's estate, not against the entire property devolved under the Hindu Succession Act. The majority reasoned that liability attached to the person who derived the income, and recovery provisions did not permit treating the whole devolved property as security for the tax. The petitioners, even if treated as representatives in management, were liable only to the extent of the deceased's estate, with credit for amounts already paid. Demands exceeding that limit were unsustainable. en-us Mon, 01 Jan 1968 00:00:00 +0530 Mon, 16 Feb 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7248 Agricultural income-tax on income derived by a deceased sthanamdar was held recoverable from successors only out of the deceased's estate, not against the entire property devolved under the Hindu Succession Act. The majority reasoned that liability attached to the person who derived the income, and recovery provisions did not permit treating the whole devolved property as security for the tax. The petitioners, even if treated as representatives in management, were liable only to the extent of the deceased's estate, with credit for amounts already paid. Demands exceeding that limit were unsustainable. Case-Laws Income Tax Mon, 01 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7248