PROVINCE OF BIHAR Vs. DALIP NARAIN SINGH

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 25 (2) of the Bihar Agricultural Income-tax Act, 1938, for the opinion of the Court on the following questions : (1) Whether the assessee should not be allowed deduction from the assessable income a sum of Rs. 10,000 claimed by him as interest on arrears of rent on which tax has already been recovered by the Central Income-tax Department. (2) Whether the assessee should not also be allowed deduction at 12 1/2 per cent. collection charges on the total amount of cess collected by him under Section 6 (c) of the Bihar Agricultural Income-tax Act; and (3) Whether the Agricultural Income-tax Officer was right in allowing the assessee only a proportionate deduction on account of the municipal tax payable for his residential house, a part of which is used along with his co-sharers as zamindari sherista, although the full amount of the tax is paid by the assessee.

(3.) IN Rajani Kant nag v. Jogeshwar Singh it was contended that because the definition of rent in the Rent Act also includes cesses for certain purposes suits for cesses should not be treated as suits for rent, and that a second appeal would lie irrespective of Section 153 of the Bengal Tenancy Act. But the learned Judges decided that even though the various sections in the Tenancy Acts declare that rent includes cess yet these are enabling provisions passed to extend the meaning of rent, and it in no way interferes with the law refusing a right of appeal in suits below one hundred rupees in value.