PROVINCE OF BIHAR Vs. MAHARANI JANKI KUER

JUDGEMENT

(1.) THIS is a reference under Section 25, sub-clause (2), of the Bihar Agricultural Income-tax Act, 1938, for the opinion of this Court upon the following question : When a landlord obtains a decree for arrears of rent for agricultural land, is the decretal amount, with or without the costs forming part of the said amount, agricultural income of the landlord and is it assessable to agricultural income-tax.

(2.) THE question as framed is most unfortunate because it does not at all cover the facts which really arise for the consideration.

(3.) IN the peculiar circumstances of this case, we make no order for the costs of this Court.