DAURALA SUGAR WORKS, DAURALA, DISTRICT MEERUT Vs. STATE

JUDGEMENT

(1.) This is a case stated at the assessee's instance, by the Revision Board under Sec. 24(2) of the U P. Agricultural Income Tax Act, calling upon this Court to answer the following question:

(2.) The Act was further amended by Act XVIII of 1954 but the multiple remained at 121/2. Sec. 1 of Act XVIII of 1954 came into effect on 1-10-1954, i.e. during 1362F. The remaining sections of the Act came into force on 1-7-1954 i.e. on the 1st day of 1362F. The proviso to Sec. 1(2) provides:

(3.) The multiple according to Sec. 6 as it stood then was 121/2. The question contains an error it being that the Revision Board has completely ignored the amendment to Sec. 6 by Act XIV of 1953. The relevant part of Sec. 6 e.g. the part relating to the multiple was amended by Act XIV of 1953 and not by Act XVIII of 1954 and not only after the enforcement of Act XVIII of 1954 but earlier also the multiple was 121/2.