BISWAMBAR SINGH Vs. COLLECTOR OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) This is an application under Section 29 (3), Orissa Agricultural Income-tax Act asking that we should require the Revenue Commissioner to state a case to this Court for its decision in the following circumstance. The petitioner was assessed to agricultural income-tax for the assessment year 1949-50, the accounting year being the previous year, viz., 1948-49. The petitioner contends that the assessment is illegal on various grounds, of which only the following three, to be presently stated, are pressed before us.

(2.) The petitioner is the Zamindar of Himgir estate which formed part of the independent State of Gangpur. Gangpur State became integrated with the Province of Orissa along with a number of other States, since 1-1-1948. From that date this State and other integrated States were being administered by the Government of Orissa under Administration of Orissa States Order. The Orissa Agricultural Income-tax Act of 1947 was extended to the integrated Orissa States by virtue of Government Notification No. 980 dated 19-1-1949, which added the Orissa Agricultural Income-tax Act to the schedule of laws applicable to the integrated States under the Administration of Orissa States Order. The contention of the petitioner is three-fold: (1) The Orissa Administration of States Order and the notifications made thereunder are all void inasmuch as they purport to have been made in exercise of certain delegated powers under Sections 3 and 4, Extra-Provincial Jurisdiction Act, Which go beyond the limits of permissible delegation of legislative functions. (2) The income that the petitioner derives from his Zamindary is not "agricultural income" within the meaning of Orissa Act 24 of 1947. (3) Since the Agricultural Income-tax Act was extended to the ex-States area only in January 1949, no tax could be levied in respect of the agricultural income derived by the petitioner prior thereto and the assessment in question for the year 1949-50 which according to Section 3 is in respect of the income of the previous year, viz., 1948-49, a major portion of which falls before the date when the Act was brought into force, is invalid.

(3.) The petitioner raised these and other contentions before the Agricultural Income-tax Officer, but they were overruled. He appealed to the Collector of Agricultural Income-tax who dealt with these contentions and negatived them. Thereupon, he made an application to the Revenue Commissioner under Subsection (2) of Section 29, to refer the case to the High Court for its determination as regards the above-mentioned three points of law. The Revenue Commissioner considered the same and by his order dated 30-7-51 refused to refer the case to the High Court. Hence this application by the petitioner under Section 29(3) of the Act to this Court.