W O HOLLSWORTH Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This appeal with special leave against the judgment of the High Court of Judicature at Allahabad raises a question of the interpretation of S. 11 (1) of the U. P. Agricultural Income-tax. Act 1948, Act III of 1949 (hereinafter referred to as "the Act").

(2.) The appellants are the trustees of the Estate settled on trust under the last will and testament dated 17th May, 1917, of one J. J. Holdsworth which inter alia comprised of a certain zamindari Estate known as the lehra Estate situate in the District of Gorakhapur, Uttar Pradesh.

(3.) The clauses of the will so far as they are relevant for the purpose of this appeal provided that the trustees were to take possession of all real property in the United Provinces of Agra and Oudh and elsewhere in British India (including the houses at Lehra and Gorakhapur and the grounds thereof) and all live and dead stock in or about his estate in British India or any buildings thereon and the contents of any houses or stabling in British India belonging to him (which was called his estate) and manage the same in all respects and in such manner as they shall deem most advantageous and with all the powers of absolute owners.