1971 (10) TMI 18

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.... by an assessee under section 55 of the Mysore Agricultural Income-tax Act, 1957. The assessment year is 1964-65. Under a will dated July 27, 1962, executed by P. Kunhi Kannan, a planter residing at Virajpet in Coorg District, the petitioner was appointed as trustee of the estate of the deceased. The beneficiaries under the will are all the sons of the testator. The petitioner contended before the....

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....en agreement, is entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, or from such receiver, administrator, executor, trustee, guardian or manager, as the case may be, in the like manner and to the same amount as it would be leviable upon and recoverable from the person on whose behalf such agric....

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....trument ". The learned High Court Government Pleader also does not support the view taken by the Tribunal. He, however, contended that in the instant case the petitioner who is the trustee is entitled to receive the agricultural income partly on his own behalf and partly on behalf of his brothers and that the benefit of the section could be claimed only when the executor or trustee receives income....