Section 36(4) in The Assam Agricultural Income-Tax Act, 1939
(4)When agricultural income-tax payable by a trustee, or, is under Section 10 payable by a Mutawalli of a Musalman Wakf referred to in Section 3 of the Musalman Wakf Validating Act, 1913 and such trustee or Mutawalli is in default, the superintendent of Taxes or Agricultural Income-tax Officer may forward to the Collector a certificate under his signature specifying the amount of arrear due from the assessee, and the Collector on receipt of such certificate shall proceed to recover from such trustee or Mutawalli the amount specified therein as arrears as land revenue:Provided that, any land held by trustee or Mutawalli as such shall not be attached or sold in execution of bakijai proceeding but such arrears may be realised from the income of the trust or wakf estate by the appointment of a receiver of any property of the trust or wakf.
