PROVINCE OF BIHAR Vs. PCLAL CHOUDHURY

JUDGEMENT

(1.) This is a reference by the Board of Agricultural Income-tax, Bihar under Section 25 (2) of the Bihar Agricultural Income-tax Act (Act VII of 1938) for the answer of the following three question : (1) Whether Rs. 20,306-1-6 1/2 representing interest on arrears of rent is not agricultural income. (2) Whether that portion of the income which was realised by a receiver appointed by the High Court of Calcutta from the properties of the assessee in his possession is not taxable as the agricultural income of the assessee. (3) Whether the amount of Rs. 3,776-9-0 paid by the assessee to his sister Chamela Kumari, as an annuity under a deed of compromise charging the payment on his properties should have been deducted from his assessable income.

(2.) Question 1. - For the reasons given in Lakshmi Daiji V/s. Income-tax Commissioner this question must be answered against the assessee.

(3.) Question 2. - The facts found are that a number of properties enumerated in para. 5 of the petition at page 5 belonging to the assessee are in possession of Mr. B. Das, Barrister-at-Law, a receiver appointed by the Calcutta High Court, and he received the income from these properties; but the agricultural income-tax authorities have included this sum in the assessable income of the assessee on the ground that