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PETITIONER: W. O. HOLDSWORTH AND OTHERS
Vs.
RESPONDENT: THE STATE OF UTTAR PRADESH
DATE OF JUDGMENT: 04/09/1957
BENCH: BHAGWATI, NATWARLAL H. BENCH: BHAGWATI, NATWARLAL H. DAS, S.K. GAJENDRAGADKAR, P.B.
CITATION: 1957 AIR 887 1958 SCR 296
ACT: Agricultural Income-tax-Will--Trust-Annuities--Land held by trustee, whether on behalf of annuitants-Nature of interest Of annuitants, whether joint-Indian Trusts Act, 1882 (II of 1882),S. 3.- U. P. Agricultural Income-tax Act, 1948 (U. P. III Of 1949), SS. 2(11), 3, 11(1).
HEADNOTE: Section 11( 1) of the U. P. Agricultural Income-tax Act, 1948, provided: "Where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or as receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of the sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received by him, shall be assessed on such common manager, receiver, administrator or the like, and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same." The appellants were the trustees of an estate settled on trust under a...