NARENDRA NARAYAN CHOWDHURY Vs. THE PROVINCE OF ASSAM.

JUDGEMENT

(1.) THIS is a reference made by the Assam Agricultural Income Tax Board in compliance with an order of this Court dated March 5, 1946. The reference deals with the assessment of the Maharaja of Tripura to agricultural Income Tax for the years 1942 -43 and 1943 -44. The facts giving rise to the reference can shortly be stated as follows. The Income sought to be taxed is the agricultural income derived from the Chakla Roshanabad estate situate within the Province of Assam and which belongs to the assessee.

(2.) THE assessee was called upon to make a return of his agricultural income derived from properties within the Province of Assam for the year 1942 -43 and an assessment was made but the assessee was assessed as an association of individuals. An appeal was preferred from this assessment and the Appellate Assistant Commissioner set aside the assessment and directed the agricultural Income Tax officer to make a fresh assessment upon the Maharaja personally. Notice was served upon Babu Narendra Narayan Chowdhury to show cause as to why he should not be treated as the agent of non -resident assessee, his Highness the Maharaja for the purpose of assessment of agricultural Income Tax on agricultural income derived from lands situate within the province of Assam. The Income Tax Officer by an order treated the said person as the agent of the non -resident assessee and proceeded to assess him for the year 1942 -43. Similarly an assessment was made for the year 1943 -44.

(3.) THE assessee objected toassessment for the year 1942 -43 and mov ed the Commissioner for review under Section 27 of the Act, but the Commissioner rejected the petition. Thereupon the petitioner filed applications before the Assam Agricultural Income Tax Board for referring certain question of law arising out of the earlier orders to the High Court for its decision.