https://www.taxtmi.com/caselaws?id=49510 Agricultural income-tax on land managed by a receiver remained chargeable to the owner because the income was received on the owner's behalf. The provision covering land in the hands of a receiver or similar person did not create a separate charging liability; it operated as a machinery provision for assessment and recovery by deeming the receiver an assessee in addition to the owner. The statutory definition of "person" including a receiver did not exclude the owner from assessment. The final result was that the owner stayed liable to agricultural income-tax despite receivership. en-us Wed, 11 Jan 1961 00:00:00 +0530 Sun, 31 Aug 2014 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49510 Agricultural income-tax on land managed by a receiver remained chargeable to the owner because the income was received on the owner's behalf. The provision covering land in the hands of a receiver or similar person did not create a separate charging liability; it operated as a machinery provision for assessment and recovery by deeming the receiver an assessee in addition to the owner. The statutory definition of "person" including a receiver did not exclude the owner from assessment. The final result was that the owner stayed liable to agricultural income-tax despite receivership. Case-Laws Income Tax Wed, 11 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49510