https://www.taxtmi.com/caselaws?id=36512 Liability for agricultural income-tax under the Agricultural Income-tax Act, 1950 attaches to the person who received the income, and on death it can pass only to the deceased's executor, administrator or legal representatives under section 24, and only out of the deceased's estate. A life interest that ends on death does not survive as property capable of devolution. On that basis, a remainderman taking under an independent title under the will and family law was not the deceased life tenant's legal representative, because no part of the deceased's estate in the properties devolved on her. The remainderman was therefore not liable for the deceased's agricultural income-tax arrears. en-us Wed, 10 Sep 1980 00:00:00 +0530 Mon, 22 Mar 2010 17:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36512 Liability for agricultural income-tax under the Agricultural Income-tax Act, 1950 attaches to the person who received the income, and on death it can pass only to the deceased's executor, administrator or legal representatives under section 24, and only out of the deceased's estate. A life interest that ends on death does not survive as property capable of devolution. On that basis, a remainderman taking under an independent title under the will and family law was not the deceased life tenant's legal representative, because no part of the deceased's estate in the properties devolved on her. The remainderman was therefore not liable for the deceased's agricultural income-tax arrears. Case-Laws Income Tax Wed, 10 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36512