https://www.taxtmi.com/caselaws?id=7419 A court-appointed receiver in a partition suit was not liable for penalty under the Agricultural Income-tax Act, 1950 because he was neither the person by whom agricultural income-tax was payable nor an assessed legal representative of the deceased assessee. The court treated the receiver as only an officer of the court in custody of the property, and held that section 41 could not be used to impose penalty on him in the absence of statutory liability. After the death of the sthanamdar, the properties devolved on the family members and heirs as separate property under the Hindu Succession Act, 1956. The penalty was therefore invalid, and the jurisdictional question did not arise. en-us Wed, 25 Sep 1968 00:00:00 +0530 Thu, 19 Feb 2009 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7419 A court-appointed receiver in a partition suit was not liable for penalty under the Agricultural Income-tax Act, 1950 because he was neither the person by whom agricultural income-tax was payable nor an assessed legal representative of the deceased assessee. The court treated the receiver as only an officer of the court in custody of the property, and held that section 41 could not be used to impose penalty on him in the absence of statutory liability. After the death of the sthanamdar, the properties devolved on the family members and heirs as separate property under the Hindu Succession Act, 1956. The penalty was therefore invalid, and the jurisdictional question did not arise. Case-Laws Income Tax Wed, 25 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7419