SIR KAMESHWAR SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this reference under Section 28 (3) of the Bihar Agricultural Income-Tax Act (Act 32 of 1948) read with Section 25 (3) of Act 7 of 1938 the Court called for a statement of case from the Board of Agricultural Income-tax on various points relating to certain deductions claimed by the assessee. There are as many as ten questions involved but the answer to the questions turns upon the interpretation of just a few provisions of the Act embodied in Section 6 or 7 thereof.

(2.) The questions are whether the assessee is entitled to deductions in respect of : (1) Rs. 56,000/- spent on repairs of Raj buildings at Darbhanga; (2) Rs. 30,000/- paid on account of municipal tax in respect of the said buildings; (3) Rs. 22, 946/- spent on the repair of roads; (4) Rs. 68,085/- spent on the maintenance of the Raj power-house at Darbhanga; and (5) Rs. 1,91,232/- on account of depreciation of building and furniture. I have put these five questions under one head as I propose to discuss them together.

(3.) The sixth question relates to a claim for deduction of Rs. 83,538/- spent on the maintenance of horses in the stables at Darbhanga; the seventh to a sum of Rs. 23,137/- spent over the Raj Engineering Department; the eighth and ninth to a sum of Rs. 2,43,159/- adjusted against the capital of a loan advanced to the Tikari Estate, and another sum of Rs. 10,059/-paid to the proprietor of the Lachmipur Estate, respectively, and the tenth and the last question, relates to a sum of Rs. 9,395/4/3 received by the assessee as Dasturat Malikana. The year of assessment to which these questions relate is 1946-47.