SENAIRAM DOONGARMALL Vs. THE STATE OF ASSAM

JUDGEMENT

(1.) THIS is a reference under Section 28(2), Assam Agricultural Income Tax Act, 1939, (Assam Act 9 of 1939) for a decision on the question of law framed as follows :

(2.) THE relevant facts will appear from the statement of facts made by the Member, Assam Board of Agricultural Income -tax:

(3.) FOR deciding the point under reference we have to examine what is agricultural income under the Assam Agricultural Income Tax Act, 1939 (which will be referred to hereafter as the Act) and whether the sum of BS. 36,000 classed as 'agricultural income' by the Central Income Tax Officer can be considered to be agricultural income within the meaning of the 'agricultural income' as defined in the Act, - -because it is only then that the agricultural Income Tax can be assessed on this sum - -as is evident from Section 2(b) of the Act which defines what is agricultural Income Tax.