one p. k. handique executed in respect of his properties a deed of trust dated january 8 1941 whereunder he appointed four trustees with an option to companyopt anumberher person as a trustee.
for the assessment years 1954 55 and 1955 56 the managing trustee was assessed to agricultural income tax on the total income from the trust properties under section 12 of the act.
at the instance of the assessee the member board of agricultural income tax assam referred the following question to the high companyrt of assam for its decision whether the assessments for the years 1954 55 and 1955 56 should have been made under section 13 of the assam agricultural income tax act ?
hence the appeals.
the high companyrt answered the question in the negative.
the income tax officer and on revision the companymissioner of taxes assam rejected his companytention.
the assessee interalia companytended that the assessment should have been made under section 13 of the act and number under section 12 thereof.
subba rao j. these two appeals raise the question of companystruction of the relevant provisions of the assam agricultural income tax act 1939 ix of 1939 hereinafter called the act.
he appointed his son the appellant as a managing trustee.
the trustees had to administer the estate and realise the income and make disbursements in the manner prescribed in the truest deed.
