OUDH SUGAR MILL Vs. STATE

JUDGEMENT

(1.) THIS is a case referred under section 24(2) of the U.P. Agricultural Income -tax Act by Revision Board at the assessees instance, the questions requiring this courts answer being :

(2.) THE facts as they appear from the statement are as follows : For the assessment year 1358 (i.e. July 1, 1950, to June 30, 1951), the assessing authority made the assessment order on September 29, 1951. The State Government on July 9, 1954, applied to the Revision Board to revise the assessment order under section 22, which reads as follows :

(3.) AS regards question No. 2. we are not quite sure that it arises out of the order passed by the Board under section 22. The Board wrote in the order :