Supreme Court · 1957 INSC 61 · Decided 4 September 1957

W.O. Holdsworth and Others v. The State of Uttar Pradesh

Court
Supreme Court of India
Citation
1957 INSC 61 · [1958] 1 S.C.R. 296
Case number
CIVIL APPEAL No. 389/1956
Decided
4 September 1957
Bench
NATWARLAL HARILAL BHAGWATI, S.K. DAS, P.B. GAJENDRAGADKAR (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

4. 296 SUPREME COURT REPORTS [1958] W.O. HOLDSWORTH AND OTHERS v. THE STATE OF UTTAR PRADESH BHAGWATI, S. K. DAS AND GAJENDRAGADKAR J.J. Agriniltural lncome-tax-Wi/1-Triust-Annuities-Land held hr trustee, \Vhether on behalf of annuitants-Nature of interest of· annuitants. whether provided : "Where any p'crson holds land, from which agricuitural incon1e is derived, as a con1mon manager appointed under any la\V for the tin1c heing in force or under any agreement or as receiver9' administrator or the like on behalf of persons jointly interested in such land or in the

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