1987 (11) TMI 8

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....Subramanya Bhat. She filed 0. P. No. 2918 of 1980 and attached exhibit P-1 demand and attachment notice, issued to her, dated May 14, 1980. Ganapathy Bhat, who was an owner of various items of property, owned 6.68 acres of land in Sy. No. 99/2 in Kuttikole Village. Out of that, he had assigned 2.50 acres to one Subramanya Bhat on March 21, 1972. The petitioner in the original petition is the widow....

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....herefor are satisfied, as enjoined in the proviso to section 23 of the Kerala Agricultural Income-tax Act. The learned single judge found that it was not shown that the transferor (Ganapathy Bhat) cannot be found or that the tax assessed On the transferor cannot be recovered from him. This is a condition precedent to invoke the proviso to section 23 of the Agricultural Income-tax Act. In the absen....