special, to him, he could not be treated as an assessee, and the process of the Act is, by the fiction made available against a different person like a legal representative, who is fictionally deemed to be an assessee for purposes of assessment. The word "assessment" bears different meanings, and in one sense, it comprehends the entire process of computa. tion and levy of the tax. It is in this sense that the kgal representative becomes an assessee by the fiction, and it is this fiction which has to be fully worked out, without allowing the mind "to boggle" as was said in Com.missioner of Income-Tax v. Teja Singh(') applying the dictum of Lord Asquith in East End Dwellings Co., Ltd. v. Finsbury Borough Council('). If we turn to the definition of "assessee", it says that an assessee means a person, by whom income-tax is payable. A legal representative who by fiction, is deemed to be an assessee therefore, comes within this definition, because he is !I. person by whom income-tax is payable, though out of the assets left by a deceased person. The assessment of the legal representative is then made under s. 23 of-the Act, and he has the right to appeal under s. 30, which he would not have, if he ceased to be an assessee after the determination of the tax. We are not concerned in this case with the position of the legal representative under the third sub-section of s.24 B, and are not required to consider what his position would be, if he made a default in . the payment of the tax. The fiction is enacted. at least for the purpose of sub·s. (2), and it is to that sub· section that we are confined in this case. Nor can the fiction in that sub-section be limited by provisions of law for a totally deft'erent situ&· ti on.
