RAMSWAROOP DAS Vs. STATE OF BIHAR

JUDGEMENT

(1.) The Bihar Board of Agricultural Income-tax under Section 28 (3) of the Bihar Agricultural Income-tax Act, 1948 (Bihar Act XXXII of 1948), hereinafter called "the Act", has referred the following question of law for decision by the High Court: "Whether, in the facts and circumstances of the case, the petitioner could be legally assessed for the income of the Estate in 1355 Fasli when the Estate was in the hand of the Receiver?"

(2.) The petitioner is the Mahanth of Asthal Estate, Salauna, in the District of Bhagalpur. This estate was under a Receiver appointed by the First Subordinate Judge, Monghyr, till December, 1949. The final charge of the above estate was made over by the Receiver to the assessee on the 8th January 1950. The petitioner on the I5th January. 1950, filed a return, in respect of the agricultural income of 1355 Fasli, on a sheet of paper, and not in the prescribed form, along with a petition stating therein that as the estate was under the Receiver, he was submitting the return on the total agricultural income on the basis of paperd supplied by the Receiver, and, that at the time of, the examination of accounts, he would explain the position in regard to the income and expenditure shown in the return.

(3.) The Agricultural Income-tax Officer, Monghyr, on the 7th August, 1950, assessed the petitioner to pay the agricultural income-tax amounting to Rs. 20,290/13/-. Against this order of assessment, the assessee carried an appeal to the commissioner of Agricultural Income-tax, Bhagalpur, which was heard, and disposed of by the Additional Commissioner, by an order dated the 7th November, 1951, The learned Additional Commissioner overruled the objection of the petitioner that he was not liable to 'be taxed, because in the accounting period 1355 Fasli, the year of assessment of which was 1950-51, the estate was in possession of the Receiver. The assessee, thereafter, moved the Board in revision against the aforesaid order. The Board by its order dated the 4th November, 1952, upheld the order of the learned Additional Commissioner, subject to some modification, and overruled the objection of the assessee that he was not liable to be taxed for the agricultural income-tax payable for the year 1355 Fasli. The petitioner, thereafter, made an application under Section 28(2) of the Act before the Board to refer to the High Court certain questions of law arising out of its order for decision; but the Board, on the 1st October, 1953, rejected the application, and refused to make any reference to this Court. The petitioner, thereafter, on the 25th November, 1953, moved the High Court under Section 28(3) of the Act to require the Board to state the case, and to refer it, to decide the question of law arising out of its order. The High Court on the 10th December, 1953, under Section 28(3) of the Act, asked the Board to state the case on the above mentioned question of law. The Board, accordingly, has referred the question of law for decision by this Court, by its order dated the 11th of May, 1954.