RAJA AJAI VARMA Vs. ASSESSING AUTHORITY POWAYAN

JUDGEMENT

(1.) THESE three writ petitions under article 226 of the Constitution are consolidated for the sake of convenience. The writ petitions are directed against the order of the assessing authority under the Agricultural Income-tax Act (hereinafter referred to as the Act) and of the order of the Board of Revenue dated 26th March, 1962, whereby the order of the Additional Commissioner remanding the case to the assessing authority for making a fresh assessment in accordance with law was set aside.

(2.) THE petitioner filed an objection against the inclusion of the land belonging to and entered in the name of his family members. THE assessing authority, however, overruled the objection and made the assessment by invoking the provisions of section 4A of the Act.

(3.) THE Supreme Court in the case of Shiromani Gurdwara Parbhandhik Committee v. Raja Shiv Rattan Dev Singh, following the principle recognised by the Judicial Committee in Shama Purshad v. Hurro Purshad, held that the decree of the trial court after remand must always be taken to be subject to the result of the appeal before their Lordships.