ABDUL JALIL KHAN Vs. AGRICULTURAL INCOME TAX BOARD

JUDGEMENT

(1.) THE Revision Board under the Agricultural Income-tax Act has referred the following question for our opinion :

(2.) AS mentioned by the Revision Board, a specific provision has been made for assessing the agricultural income of a trust governed by Section 5, Muslim Wakf Validating Act, 1913 commonly known as Wakf Alal-aulad. Prima facie, in the absence of any specific provision, the income derived from such a trust would, after distribution between the beneficiaries, be the income of each beneficiary and should be assessed as his income. Section 9, Agricultural Income-tax Act, however, lays down a special principle for assessing income derived from such a trust directing that this income shall be assessed as income of one individual. The provision under Section 9 thus indicates that, irrespective of the fact as to who is to enjoy that income, the assessment of that income is to be made as one unit treating it as income of one individual.

(3.) OUR answer to the question referred, therefore, is that the assessee should be assessed separately on the income of his personal property and on the income of the waqf property held by him as Mutawalli under the deed of Waqf Alal-aulad.