https://www.taxtmi.com/caselaws?id=28137 Separate properties allotted under an earlier partition could not be proceeded against for agricultural income-tax arrears of the deceased assessee where Section 44 of the Kerala Revenue Recovery Act, 1968 did not fit the facts. Section 40(2) of the Agricultural Income-tax Act, 1950, introduced later, was treated as prospective and inapplicable to arrears for earlier years, and Section 9(2) did not apply because the partition allotment was not the type of transfer contemplated by that provision. The attachment and management of the petitioners' separate properties were therefore without jurisdiction to that extent, though recovery against other liable properties of the defaulter remained open. en-us Wed, 16 Feb 1983 00:00:00 +0530 Fri, 19 Feb 2010 12:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28137 Separate properties allotted under an earlier partition could not be proceeded against for agricultural income-tax arrears of the deceased assessee where Section 44 of the Kerala Revenue Recovery Act, 1968 did not fit the facts. Section 40(2) of the Agricultural Income-tax Act, 1950, introduced later, was treated as prospective and inapplicable to arrears for earlier years, and Section 9(2) did not apply because the partition allotment was not the type of transfer contemplated by that provision. The attachment and management of the petitioners' separate properties were therefore without jurisdiction to that extent, though recovery against other liable properties of the defaulter remained open. Case-Laws Income Tax Wed, 16 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28137