PRATAP SINGH BAHADUR Vs. PROVINCE OF BIHAR

JUDGEMENT

(1.) This is a reference under Section 25 (2), Bihar Agricultural Income-tax Act, 1938, at the instance of Maharaja Pratap Singh Bahadur through the Manager of the Gidhour Court of Wards Estate.

(2.) For the year 1942-43, the assessee's net agricultural income for the year ending 31st March 1942, was assessed at Rs. 1,52,634 which included a sum of RS. 14,359-9-9 received from Government as malikana, In appeal this was reduced and the case was remanded for revision of the assessment after reconsideration of certain items with which we are not concerned at present. The assessee's claim that the sum received as malikana was not assessable was rejected. 2a. The question referred to us for deci- and is:

(3.) Although, in one Act the word "income" is used, and in the other, the word "revenue", there is no real difference in the two definitions.