SHEO MAHENDRA KUMAR Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THE Agricultural Income-tax Revision Board, U.P., Lucknow, has in conformity with the order passed by this court, referred the following question of law under Section 24(4) of the U.P. Agricultural Income-tax Act, 1948 :

(2.) THE years involved in the present reference are the Fasli years 1355, J356, 1357, 1358 and 1359. In 1355 Fasli, a notice under Section 15(3) of the Act was issued against the assessee, and he filed two sets of returns, one for the inherited property and the other for his self-acquired property. THE assessing authority by order dated August 13, 1949, assessed an amount of Rs. 19,700-11-0 as tax treating both the properties as joint. An appeal was filed against this order by the assessee before the Commissioner and by order dated March 24, 1950, the Commissioner remanded the matter to the assessing authority. On remand, the assessing authority treated the properties as separate, and by order dated September 30, 1950, assessed a tax of Rs. 255-6-0 on "Bibi Kunwar Estate" (inherited by the petitioner as reversioner) and Rs. 20,715-8-0 on "Kr. Ram Singh Estate" (ancestral property).

(3.) IN 1358 Fasli, the assessing authority treated both the sets of properties as separate units and vide its order dated October 30, 1957, assessed a tax of Rs. 14,553 on "Bibi Kunwar Estate" and Rs. 190-4-0 on ancestral property, i.e., an aggregate total tax of Rs. 17,143-4-0.