https://www.taxtmi.com/caselaws?id=7606 Under the Madras Agricultural Income-tax Act, 1955, a receiver of an estate was not an independent unit of assessment for the entire agricultural income. Section 3 taxes the total agricultural income of every person, and Section 8(1) shows that a receiver is liable only in a representative capacity, with tax recoverable as if it were from the person on whose behalf the income is received. The assessment therefore had to follow the status of the beneficiaries or persons entitled to the income, rather than treat the receiver as a separate assessee. The revision orders were set aside and the petitions succeeded. en-us Thu, 17 Oct 1968 00:00:00 +0530 Thu, 05 Mar 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7606 Under the Madras Agricultural Income-tax Act, 1955, a receiver of an estate was not an independent unit of assessment for the entire agricultural income. Section 3 taxes the total agricultural income of every person, and Section 8(1) shows that a receiver is liable only in a representative capacity, with tax recoverable as if it were from the person on whose behalf the income is received. The assessment therefore had to follow the status of the beneficiaries or persons entitled to the income, rather than treat the receiver as a separate assessee. The revision orders were set aside and the petitions succeeded. Case-Laws Income Tax Thu, 17 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7606