RAJA BAHADUR VISHESHWAR SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) UNDER section 28 (1) of the Bihar Agricultural Income-tax Act the Board of Revenue has

(2.) IT was submitted by learned counsel for the petitioner that a portion of the building at Durbhanga was utililsed by the assessee for office accommodation for the affairs of his agricultural zamindari. Counsel referred in this connection to the resolution of the Board printed at page 22 of the Paper Book. The Board stated in the course of its order as follows :

(3.) IT was argued by counsel for the assessee the Board of Revenue has not properly interpreted the language of section 6 (g) and the assessee was entitled to a deduction on account of cost of petrol and the pay of the drivers for keeping the motor-cars in proper condition. I do not think it is necessary for the High Court to express any opinion on this point. The reason is that the observation made by the Board of Revenue is only an observation and not a decision and must be read in the context of the whole resolution. The Board of Revenue was remanding the question of quantum of maintenance to the agricultural Income-tax Officer, and I do not think that the Board intended to decide definitely the question as to the inclusion of the cost of petrol and the pay of the drivers in the calculation of maintenance cost. I think there is no decision of the Board of Revenue on this point and so the question is really academic. I do not, therefore, propose to answer the second question of law referred by the Board of Revenue to the High Court.