L R BROTHERS Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THIS special appeal has been preferred against an order of Mr. Justice Chaturvedi by which he rejected a petition filed by the appellant under Article 226 of the Constitution. Four other petitions had been filed by the appellant with similar prayers. All the five petitions were disposed of by a common judgment, as the questions of law which they sought to raise were identical.

(2.) THE appellant is a firm which carries on business of supplying seeds and plants at Saharanpur. THE appellant was assessed to agricultural income-tax under the U. P. Agricultural Income-tax Act, 1949. It was not found assessable for the year 1947-48 but was assessed for the years 1948-49, 1949-50, 1950-51, 1951-52 and 1952-53 on 25-10-1949, 26-9-1950, 25-9-1951, 12-9-1952 and 6-4-1954 respectively.

(3.) THE preliminary objection found favour with the learned Judge and he rejected the petitions. In his order, however, he remarked that there was a decision of the Patna High Court reported in Province of Bihar v. Khetro Mohan Kumar, AIR 1949 Pat 418 (A), which appeared to support the appellant's contention but observed that it was open to the petitioner to rely on that authority before the Revision Board.