{"id":242366,"date":"1961-01-11T00:00:00","date_gmt":"1961-01-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mahanth-ramswaroop-das-vs-the-state-of-bihar-on-11-january-1961"},"modified":"2018-05-29T04:04:04","modified_gmt":"2018-05-28T22:34:04","slug":"mahanth-ramswaroop-das-vs-the-state-of-bihar-on-11-january-1961","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mahanth-ramswaroop-das-vs-the-state-of-bihar-on-11-january-1961","title":{"rendered":"Mahanth Ramswaroop Das vs The State Of Bihar on 11 January, 1961"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Mahanth Ramswaroop Das vs The State Of Bihar on 11 January, 1961<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1961 AIR 1147, \t\t  1961 SCR  (3) 405<\/div>\n<div class=\"doc_author\">Author: S C.<\/div>\n<div class=\"doc_bench\">Bench: Shah, J.C.<\/div>\n<pre>           PETITIONER:\nMAHANTH RAMSWAROOP DAS\n\n\tVs.\n\nRESPONDENT:\nTHE STATE OF BIHAR.\n\nDATE OF JUDGMENT:\n11\/01\/1961\n\nBENCH:\nSHAH, J.C.\nBENCH:\nSHAH, J.C.\nKAPUR, J.L.\nHIDAYATULLAH, M.\n\nCITATION:\n 1961 AIR 1147\t\t  1961 SCR  (3) 405\n\n\nACT:\nAgricultural   Income-tax-Estate  in  management  of   Court\nReceiver-Owner\tif  liable to be assessed to  tax  for\tsuch\nperiod-Bihar Agricultural Income-tax Act, XXXII of 1948, ss.\n2, cl. (m), 3 and 13.\n\n\n\nHEADNOTE:\nThe  appellant was the Mahant of the Asthal Estate in  Bihar\nwhich  was in the management of a Receiver appointed by\t the\nCivil Court in a suit relating to the estate.  On appeal the\nquestion  that arose for decision in this Court was  whether\nthe  appellant\tMahant was liable to be assessed  under\t the\nBihar Agricultural Income-tax Act, 1948, to pay agricultural\nincome-tax  for\t the  year in which the estate\twas  in\t the\nmanagement of the Court Receiver.\nHeld,  that the income though collected by the Receiver\t was\nthe income of the appellant.  By virtue of the provisions of\nss.  2, cl. (m) and 13 of the Bihar Agricultural  Income-tax\nAct  it\t was  open to the taxing authorities  to  treat\t the\nReceiver  as the assessee because he held the property\tfrom\nwhich income was derived, but on that account the income  in\nthe  hand  of  the owner was not exempt\t from  liability  to\nassessment  of\ttax.   Section 3 of  the  Act  provides\t for\ncharging agricultural income of every\tperson \" as  defined\nin s. 2, cl. (m) which includes a receiver and S. E3  merely\nprovides  a  machinery for recovery of\ttax  from  \"Persons\"\nincluding receivers and is not by itself a charging section.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL APPELLATE JURISDICTION: Civil Appeal No.449 of 1958.<br \/>\nAppeal\tby special leave from the judgment and decree  dated<br \/>\nAugust\t7, 1956, of the Patna High Court in Misc.   Judicial<br \/>\nCase No. 604 of 1953.\n<\/p>\n<p><span class=\"hidden_text\">406<\/span><\/p>\n<p>D.   P. Singh, for the appellant.\n<\/p>\n<p>S.   P. Varma, for the respondent.\n<\/p>\n<p>1961.  January 11.  The Judgment of the Court was  delivered<br \/>\nby<br \/>\nSHAH,  J.-The High Court of Judicature at Patna answered  in<br \/>\nthe  affirmative the following question which was  submitted<br \/>\nby  the\t Board of Agricultural Income-tax, Bihar,  under  s.<br \/>\n28(3)  of  the Bihar Agricultural Income-tax Act,  XXXII  of<br \/>\n1948-hereinafter referred to as the Act:\n<\/p>\n<blockquote><p>\t      &#8221;\t Whether, in the facts and circumstances  of<br \/>\n\t      the  case,  the petitioner  could\t be  legally<br \/>\n\t      assessed for the income of the Estate in\t1355<br \/>\n\t      Fasli  when the Estate was in the hand of\t the<br \/>\n\t      Receiver ? &#8221;\n<\/p><\/blockquote>\n<p>With special leave under Art. 136 of the Constitution,\tthis<br \/>\nappeal\tis  preferred against the order of the\tHigh  Court.<br \/>\nThe  appellant is the Mahant of the Asthal Estate,  Salauna,<br \/>\nin the District of Bhagalpur in Bihar.\tIn a suit concerning<br \/>\nthat  estate,  a Court Receiver was appointed by  the  First<br \/>\nClass Subordinate Judge, Monghyr, to manage the estate.\t The<br \/>\nReceiver  functioned  till sometime in December,  1949,\t and<br \/>\nunder  the  order of the Subordinate Judge  he\thanded\tover<br \/>\ncharge\tof the estate to the appellant on January  8,  1950.<br \/>\nOn  January  15, 1950, the appellant submitted a  return  of<br \/>\nincome of the estate to the Agricultural Income-tax Officer,<br \/>\nMonghyr, for the Fasli year 1355 corresponding to  September<br \/>\n16,  1948, to September 15, 1949.  The Agricultural  Income-<br \/>\ntax  Officer  assessed on August 7, 1950,  the\tagricultural<br \/>\nincome\tof  the\t estate at Rs. 90,507-2-6  and\tordered\t the<br \/>\nappellant to pay Rs. 20,290-13-0 as agricultural income-tax.<br \/>\nAppeals\t against  the order of assessment preferred  to\t the<br \/>\nCommissioner  of  Agricultural Income-tax and the  Board  of<br \/>\nAgricultural  Income-tax,  Bihar,  were\t unsuccessful.\t The<br \/>\nBoard however referred the question set out hereinbefore  to<br \/>\nthe  High Court under s. 28(3) of the Act as arising out  of<br \/>\nits order.\n<\/p>\n<p>The  only  question  which falls to be\tdetermined  in\tthis<br \/>\nappeal is whether the appellant was liable to be assessed to<br \/>\npay agricultural income-tax for the year<br \/>\n<span class=\"hidden_text\">407<\/span><br \/>\nin  which  the\testate was in the management  of  the  Court<br \/>\nReceiver.   Section  3\tof the Act  which  is  the  charging<br \/>\nsection provides:\n<\/p>\n<blockquote><p>\t      &#8221; Agricultural income-tax shall be charged for<br \/>\n\t      each  financial  year in accordance  with\t and<br \/>\n\t      subject  to the provisions of this Act on\t the<br \/>\n\t      total agricultural income of the previous year<br \/>\n\t      of every person.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>\t      By s. 4,it is provided:\n<\/p><\/blockquote>\n<blockquote><p>\t       Save as hereinafter provided, this Act  shall<br \/>\n\t      apply to all agricultural income derived\tfrom<br \/>\n\t      land situated in the State of Bihar.&#8221;\n<\/p><\/blockquote>\n<p>The  income  of the estate of the appellant was\t not  exempt<br \/>\nfrom  payment  of tax and by virtue of\ts.  3,\tagricultural<br \/>\nincome-tax  was charged upon the income for  the  assessment<br \/>\nyear  in question, and the appellant was prima facie  liable<br \/>\nas  owner  of  the estate to pay tax on\t that  income.\t The<br \/>\nappellant  however  relied  upon  s. 13\t of  the  Act  which<br \/>\nprovides:\n<\/p>\n<blockquote><p>\t      &#8221;\t Where\tany person holds  land,\t from  which<br \/>\n\t      agricultural  income is derived, as  a  common<br \/>\n\t      manager  appointed under any law for the\ttime<br \/>\n\t      being  in force, or under any agreement or  as<br \/>\n\t      receiver, administrator or the like on  behalf<br \/>\n\t      of persons jointly interested in such land  or<br \/>\n\t      in the agricultural income derived  therefrom,<br \/>\n\t      the   aggregate\tof  the\t sums\tpayable\t  as<br \/>\n\t      agricultural income-tax by each person on\t the<br \/>\n\t      agricultural income derived from such land and<br \/>\n\t      received\tby  him shall be  assessed  on\tsuch<br \/>\n\t      common manager, receiver, administrator or the<br \/>\n\t      like,  and  he  shall  be\t deemed\t to  be\t the<br \/>\n\t      assessee\t in  respect  of  the\tagricultural<br \/>\n\t      income-tax so payable by each such person\t and<br \/>\n\t      shall be liable to pay the same.&#8221;\n<\/p><\/blockquote>\n<p>The appellant urged that if the land from which agricultural<br \/>\nincome\tis derived is held by a Receiver and the  income  is<br \/>\nreceived by the Receiver, the Receiver alone can, by  virtue<br \/>\nof  s.\t13, be deemed to be the assessee  and  the  Receiver<br \/>\nalone  is liable to pay the tax in respect of  that  income.<br \/>\nIn support of his contention, the appellant relies upon\t the<br \/>\ndefinition  of the word., &#8221; person &#8221; in s, 2, cl. (m)  which<br \/>\nestates;\n<\/p>\n<p><span class=\"hidden_text\">408<\/span><\/p>\n<blockquote><p>\t      Person&#8217;  mean,% any individual or\t association<br \/>\n\t      of individuals, owning or holding property for<br \/>\n\t      himself  or for any other, or partly  for\t his<br \/>\n\t      own benefit and partly for another, either  as<br \/>\n\t      owner,  trustee,\treceiver,  common   manager,<br \/>\n\t      administrator  or executor or in any  capacity<br \/>\n\t      recognised  by law, and includes an  undivided<br \/>\n\t      Hindu family, firm or company.&#8221;\n<\/p><\/blockquote>\n<p>In our view, there is no substance in the contention  raised<br \/>\nby  the appellant.  The liability to pay tax is\t charged  on<br \/>\nthe agricultural income of every person.  The income  though<br \/>\ncollected  by the Receiver was the income of the  appellant.<br \/>\nBy  s. 13, in addition to the owner, the Receiver is  to  be<br \/>\ndeemed\tto be an assessee.  But the fact that  the  Receiver<br \/>\nmay,  because  he held the property from  which\t income\t was<br \/>\nderived in the year of account, be deemed to be an  assessee<br \/>\nand  liable  to pay tax, does not absolve the  appellant  on<br \/>\nwhose behalf the income was received from the obligation  to<br \/>\npay  agricultural income-tax.  Section 13 merely provides  a<br \/>\nmachinery  for\trecovery  of  tax, and\tis  not\t a  charging<br \/>\nsection.   When\t property  is  in  the\tpossession  of\t the<br \/>\nReceiver,  common  manager  or\tadministrator,\tthe   taxing<br \/>\nauthorities may, but are not bound to, treat such persons as<br \/>\nassessees  and\trecover\t tax.  The  taxing  authorities\t may<br \/>\nalways\tproceed against the owner of the income\t and  assess<br \/>\nthe tax against him.  The definition in the connotation\t of&#8221;<br \/>\nperson\t&#8221; undoubtedly included a receiver,  trustee,  common<br \/>\nmanager,  administrator or executor, and by such  inclusion,<br \/>\nit  is open to the taxing authorities to assess tax  against<br \/>\nany  such  persons; but on that account, the income  in\t the<br \/>\nhand of the owner is not exempt from liability to assessment<br \/>\nof tax.\n<\/p>\n<p>Counsel for the appellant urged that the income received  by<br \/>\nthe appellant from the Receiver did not retain its character<br \/>\nof agricultural income and therefore also the appellant\t was<br \/>\nnot  liable  to\t pay  agricultural  income-tax.\t  But\tthis<br \/>\ncontention  was never raised before the\t taxing\t authorities<br \/>\nand  no such question has been referred to this court.\t The<br \/>\ncharacter of the income was accepted to be agricultural<br \/>\n<span class=\"hidden_text\">409<\/span><br \/>\nincome\tin the hands of the appellant and the only  question<br \/>\nwhich was sought to be referred and raised before the  Board<br \/>\nof  Agricultural Income-tax was one as to the  liability  of<br \/>\nthe appellant to be assessed to agricultural income-tax\t for<br \/>\nthe year in question.\n<\/p>\n<p>In that view of the case, the appeal fails and is  dismissed<br \/>\nwith costs.\n<\/p>\n<p>Appeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Mahanth Ramswaroop Das vs The State Of Bihar on 11 January, 1961 Equivalent citations: 1961 AIR 1147, 1961 SCR (3) 405 Author: S C. Bench: Shah, J.C. PETITIONER: MAHANTH RAMSWAROOP DAS Vs. RESPONDENT: THE STATE OF BIHAR. DATE OF JUDGMENT: 11\/01\/1961 BENCH: SHAH, J.C. BENCH: SHAH, J.C. KAPUR, J.L. HIDAYATULLAH, M. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-242366","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mahanth Ramswaroop Das vs The State Of Bihar on 11 January, 1961 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mahanth-ramswaroop-das-vs-the-state-of-bihar-on-11-january-1961\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mahanth Ramswaroop Das vs The State Of Bihar on 11 January, 1961 - Free Judgements of Supreme Court &amp; 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