1998 (10) TMI 42

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....ving purchased agricultural lands on November 30, 1977, from Randathara Estate and Anjarakandy Essential Oil Company. The agricultural income-tax assessment for the year 1975-76 in respect of the vendors was completed on March 9, 1981, fixing a total tax due at Rs. 16,027.24 (Rs. 4,006.91 on each partner). For the assessment year 1976-77, the assessment was made on March 25, 1982, fixing a tax ....

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....               Rs. __________________________________________________________________________      75-76/9-3-81         7/81-82 to 10/81-82/23-12-81         4,368.64      76-77/25-3-82  &nbsp....

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....viso to the said section enables the Department to recover the tax from the transferee if the tax cannot be recovered from the transferor. By exhibit P-9 order the first respondent has found that the transferor cannot be found and hence it could not be recovered from him and, therefore, the transferee is liable for the tax liability during that period 1976-77. The finding is not seriously disputed....