Liability of representative assessee.

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....y or accruing to or in favour of him beneficially and for this purpose,-- (a) the representative assessee shall be liable to assessment and any other proceedings under this Act, in his own name in respect of that income and any such proceedings shall be deemed to be made upon him in his representative capacity only; and (b) the tax on such income shall, subject to the other provisions containe....

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.... beneficiary from such trust derived from the chargeable part shall be determined as follows:- A x C, B Where,- A = the chargeable part of the income of the trust; B = the whole income of the trust; and C = the income receivable by the beneficiary from the trust. (5) The Assessing Officer shall have the same remedies in the same manner against all property of any kind vested in or und....