GAURI SHANKAR SAHI Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THIS is a reference made under Section 24(4) of the U.P. Agricultural Income-tax Act, 1948.

(2.) ON the death of the Raja of Tamkohi, the court of wards entered into the management of the estate on behalf of his widow, Rani Jagdishwari Kunwari. During the year 1359 Fasli (corresponding to the year commencing 1st July, 1951, and ending 30th June, 1952) with which we are concerned here, the court of wards was in possession of the estate. Rani Jagdishwari Kunwari died on 15th October, 1950, but the court of wards continued in possession of the estate until 3rd October, 1952, when the estate was released in favour of Maharani Pad am Kunwari, mother of the late Raja, who was appointed as administrator of the estate by the Patna High Court. Maharani Padam Kunwari died on 18th March, 1953, and Bhagwati Prasad Singh was appointed as administrator by the Patna High Court. Subsequently, by an order of that court dated 8th May, 1956, he was removed and Gauri Shanker Sahi was appointed receiver of the estate on 9th May, 1956.

(3.) THE U.P. Agricultural Income-tax Act is, as its long title states, "an Act to provide for the imposition of a tax on agricultural income." Section 3 of the Act charges agricultural income-tax and super-tax for each year at specified rates on the total agricultural income of the previous year of every person. A "person" has been defined by Section 2(11) as :