J N AHOBBS Vs. DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX COORG

JUDGEMENT

(1.) This is a reference under section 55(2) of the Mysore Agricultural Income-tax Act, 1957 (which shall be hereinafter referred to as the "Act".)

(2.) The questions referred for the opinion of this court are as follows :

(3.) The material facts are as follows : One Mr George P White, who was a planter at Coorg, died on January 31, 1955. Before his death, he had executed a registered will dated March 4, 1954. Under that will several bequests were made to some of which detailed reference will be made in the course of the judgment. There is dispute between the petitioners and the respondent as regards the extent of tax liability under the "Act" for the assessment year 1958-59, the account year being the financial year 1957-58. According to the department, the executors are liable to be assessed under section 24 of the "Act", whereas it is contended on behalf of the executors that the assessment should be levied on them under section 10 of the "Act". Curiously enough, the department has proceeded to assess the estate of the deceased in the hands of the executors. We have earlier noticed that Mr. White died on January 31, 1955, and therefore the estate long ceased to be his estate. Hence, for the assessment year 1958-59 the department could not have assessed the estate of late Mr. White.