RAHIMUDDIN AHAMMAD Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) For the Bengali year 1350 (corresponding to the assessment year 1944-45), the plaintiff-appellant was assessed to agricultural income-tax amounting to Rs. 5642-8-0, by the Agricultural Income-tax Officer of district Dinajpur, then in the province of undivided Bengal.

(2.) By a chalan (Ext 1), dated November 28, 1945, the appellant deposited the tax, as assessed, in the sub-treasury at Balurghat. He, however, preferred an appeal against the order of assessment.

(3.) The Assistant Commissioner of Agricultural Income-tax, Bengal, having his office, at the material time, at Anderson House in the town of Calcutta, by his order dated June 15, 1946 (Ext. 2) allowed the appeal and found that a sum of Rs. 3317-9-0 only was payable by the appellant as agricultural income-tax for the year of assessment. As a result of the appellate order, the appellant became entitled to get a refund of Rs. 2324-15-0, out of the tax already deposited by him at Balurghat sub-treasury, under chalan Ext. 1.