Supreme Court · 1963 INSC 93 · Decided 9 April 1963
Champaran Cane Concern v. State of Bihar and ANR.
- Court
- Supreme Court of India
- Citation
- 1963 INSC 93 · [1964] 2 S.C.R. 921
- Case number
- CIVIL APPEAL No. 537/1962
- Decided
- 9 April 1963
- Bench
- S.K. DAS, A.K. SARKAR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
2 s.c.R. SUPREME COURT REPORTS 921 CHAMPARAN CANE CONCERN v. STATE OF BIHAR AND ANR. (S. K. DAS, A. K. SARKAR and M. HIDAYATULLAR jj.) Agricultural Income Tax-Asses.ment-Land owned by two persons in share.s-Oommon Manager appointed-Partner .. ship or co-ownership-1'est-Bihar Agricultural Income in lands owned by two persons. One of these two persons had a share of four ~nnas in a rupee and other twelve annas in a rupee. They appointed ·another person as a common manager for facility of cultivation and manage­ ment. There was no partnership agreement entered into by these
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