Supreme Court of India

Mahanth Ramsw Aroop Das v. The State of Bihar.

Neutral citation
Reported as [1961] 3 S.C.R. 405
Bench J.L. Kapur J.
Decided 11 January 1961

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Agricultural Income-tax-Estate in management of Court Receiver-Owner if liable to be assessed to tax for such period--Bihar Agricultural Income-tax Act, XXXII of r948, ss. 2, cl. (m), 3 and IJ. The appellant was the Mahant of the Asthal Estate in Bihar which was in the management of a Receiver appointed by the Civil Court in a suit relating to the estate. On appeal the question that arose for decision in this Court was whether the appellant­ Mahant was liable to be assessed under the Bihar Agricultural Income-tax Act, r948, to pay agricultural income-tax for the year in which the estate was

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