https://www.taxtmi.com/caselaws?id=276922 Agricultural income-tax liability under the Bihar Agricultural Income-tax Act, 1948 was held to depend on the charging provision in section 3, while section 13 operated only as a machinery provision for assessment of a receiver or similar person in present possession of the land at the time of assessment. The text states that "holds" in section 13 means current possession, so a discharged receiver who had already handed over possession before the return and assessment was not the proper person to be assessed under that section. On those facts, liability was to be determined against the person otherwise liable under section 3, and assessment on the petitioner was treated as proper. en-us Tue, 07 Aug 1956 00:00:00 +0530 Tue, 20 Nov 2018 14:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276922 Agricultural income-tax liability under the Bihar Agricultural Income-tax Act, 1948 was held to depend on the charging provision in section 3, while section 13 operated only as a machinery provision for assessment of a receiver or similar person in present possession of the land at the time of assessment. The text states that "holds" in section 13 means current possession, so a discharged receiver who had already handed over possession before the return and assessment was not the proper person to be assessed under that section. On those facts, liability was to be determined against the person otherwise liable under section 3, and assessment on the petitioner was treated as proper. Case-Laws Income Tax Tue, 07 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276922