RAJA JAGDISH PRATAP PD SAHAI Vs. STATE

JUDGEMENT

(1.) TWO questions of law have been referred to this court by the Agricultural Income-tax Board. The questions arose in the course of two applications in revision before the Board and the reference has been made under section 24(1) of the U.P. Agricultural Income-tax Act. The circumstances in which the reference has been made can be stated very shortly.

(2.) THE assessee was the Taluqdar of the Deara Estate in the district of Sultanpur, and in anticipation of the coming into force of the U.P. Zamindari Abolition and Land Reforms Act, 1950, he sold in the assessment years 1356 and 1358 Fasli a number of groves and stray fruit bearing trees for sums amounting to Rs. 16,248-3-7 and Rs. 12,928-9-3 respectively. A dispute then arose between the assessee and the Agricultural Income-tax authorities as to whether agricultural income-tax was payable by the assessee on these two sums, and the Agricultural Income-tax Board has referred two questions to this court, namely :

(3.) THE assessee is entitled to his costs which we assess at Rs. 100 and we fix the fee of the learned standing counsel at the same amount.