https://www.taxtmi.com/caselaws?id=15729 Persons holding agricultural property as tenants-in-common must be assessed under the statute's specific charging rule for tenants-in-common, which prescribes assessment at the rate applicable to each tenant-in-common; that specific provision displaces treatment as an association of persons where the two conflict. The analysis rejects characterising tenants-in-common as an association of persons for charging purposes and directs application of the special tenants-in-common assessment rule, resulting in revision in favour of the revenue on that ground. en-us Tue, 19 Aug 1997 00:00:00 +0530 Thu, 27 Aug 2009 13:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15729 Persons holding agricultural property as tenants-in-common must be assessed under the statute's specific charging rule for tenants-in-common, which prescribes assessment at the rate applicable to each tenant-in-common; that specific provision displaces treatment as an association of persons where the two conflict. The analysis rejects characterising tenants-in-common as an association of persons for charging purposes and directs application of the special tenants-in-common assessment rule, resulting in revision in favour of the revenue on that ground. Case-Laws Income Tax Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15729