MAHANTH RAMSWAROOP DAS vs THE STATE OF BIHAR.

The Supreme Court held that under the Bihar Agricultural Income-tax Act, 1948, specifically sections 2(m), 3, and 13, the Mahant of the Asthal Estate was liable to be assessed for agricultural income-tax even when the estate was under the management of a Court Receiver. The Court clarified that while the Receiver could be treated as the assessee, the income remained taxable in the hands of the owner. The appeal against the High Court's decision affirming the assessment was dismissed.