CHOUDHARY MD NAZIRUL HASSAN Vs. STATE OF BIHAR

JUDGEMENT

(1.) UNDER section 28 (2) of the Bihar Agricultural Income-tax Act, 1948 (Bihar Act XXXII of 1948), hereinafter referred to as the Act, the Board has drawn up a statement of the case and referred it, with its opinion thereon, to the High Court for deciding the question of law, referred by it, arising out of its order. The question formulated by the Board is in these terms :

(2.) IT is admitted by the parties that in the above question, formulated by the Board, there is no mention of the deed, although it is implied, and there is also a wrong reference to the clause in the deeds. After supplying the omissions, the question may be reframed as follows :

(3.) EXPLANATION. - for the purposes of this section, beneficiary means the settlor, his family, children or descendants.