PROVINCE OF BIHAR Vs. MAHARANI JANKI KUER

JUDGEMENT

(1.) -

(2.) THIS is a reference by the Bihar Board of Agricultural Income-tax under Section 25 (2) for the opinion of this Court as to whether certain claims should be allowed to the assessee out of his agricultural income.

(3.) THIS is an inspection bunglow where Manger and other officers stay during inspection of Village papers and other work in connection with agricultural income. By Section 6(g) of the Act the assessee is entitled to deduct "any expense incurred on the maintenance of any capital asset purchased or constructed before this Act came into force, if such maintenance is required in connection with the collection of rents due in respect of the land from which such agricultural income is derived." In my opinion all these items come within Section 6(g) of the Act as they are necessary to be maintained for proper discharge of the duties of the officers who have to supervise and collect the agricultural income. The assessing authorities, in my opinion, were wrong in disallowing this claim of the assessee. The Commissioner was wrong in thinking that the repairs of power house, estate buildings, palace stables, elephant line etc., could not be held to be required for the collection of the rent. I would allow this claim.