MAHANTH RAMSWAROOP DAS Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS is a reference under Sec.28(2), Bihar Agricultural Income -tax Act, 1948 (Bihar Act 32 of 1948) in the circumstances mentioned below.

(2.) THE petitioner was assessed to agricul - tural income tax for the year 1358 Fasli on 20 -3 -1953. As he failed to make a return and to produce any evidence required under Sec.20, Sub -section (3) of the Act, the Agricultural Income -tax Officer made the assessment to the best of his judgment. The assessee thereafter appealed, but his appeal was dismissed after hearing on 16 -6 -1953. The assessee then moved the Board of Revenue by an application which, too, was rejected by Boards resolution dated 22 -8 -1953. The assessee then asked the Board to make reference to the High Court on some points of law and, out of three points formulated, two have been referred to us for our opinion. The questions of law referred to us are as follows: "(1) Whether in the facts and circumstances of the case, the assessing officer was justified in making the best judgment assessment? (2) Whether in the facts and circumstances of the case the assessing officer was justified in law in basing his estimate to the best judgment on the assessment for the years 1356 and 1357 Fasli without making any further enquiry especially when the assessment order for the 1357. Fasli which was based on the assessment order of the year 1353 Fasli has been remanded by the Board."

(3.) THE result is that the question No. (1) is not answered as it is not pressed on behalf of the petitioner. Question No. (2) is answered against him on the finding that the assessing officer was justified in law in basing his estimate to the best of judgment on the assessment for the years 1356 and 1357 Fasli as fixed by him then. The assessee will pay a sum of Rs. 64/ - as hearing fee, Choudhary, J.