STATE OF ORISSA Vs. SHYAM SUNDAR PATNALK

JUDGEMENT

(1.) THE following Judgment of the court was delivered by :

(2.) THESE three appeals relate to proceedings for assessment of agricultural income-tax under the orissa Agricultural Income-tax Act, 1947, for the years 1950-51, 1951-52 and 1952-53, and raise common questions.

(3.) THE second question alone remains to be determined.