1968 (10) TMI 38

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....ons for certiorari are directed against orders of the Agricultural Income-tax Officer, Palavamcottai, made under section 35 of the Madras Agricultural Income-tax Act, 1955, as amended, and relate to the assessment years 1959-60, 1962-63 and 1963-64. In O. S. No. 19 of 1950, on the file of the court of the subordinate judge at Tirunelveli, the petitioner was appointed as a receiver for the estate o....

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....der section 35, proceeded to revise the assessment and charged the total income to tax, treating the receiver as a unit of assessment. The facts are similar to the other two years except for the figures. It seems to us that the petitions are well-founded. Section 3 charges for every year tax on the total agricultural income for the previous year of every person. "Person" is defined to mean an i....