PROVINCE OF BIHAR Vs. FRHAYES AND OTHERS

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 (VII of 1938). The question which the assesses asked the Board to refer was framed on their behalf in these words :- "Whether an individual, holding separate powers of attorney from different proprietors regarding their respective specific shards in the estate can be said to be holding the land within the meaning either of Section 11 or of Section 12 of the Bihar Agricultural Income-tax Act 1938."

(2.) The Board in submitting the question to this Court has expressed the following opinion (See Boards resolution dated the 22 April, 1943) :- It seems to the Board that there is no question of law involved in the application of Section 12 which certainly does not apply to the present case but that there is a question of law whether Section 11 applies to the manager on behalf of a number of shareholders each share being separate and distinct and separately recorded in the collectors registers. A reference will be made to the High Court on this point."

(3.) The assessees in the present case are 15 persons who inherited specific shares in an estate in Purnea from one Mrs. Hayes. They reside in different parts of the world and each of them has executed a general power of attorney in favour of one Mr. Picachy authorising him to manage the property which devolved upon the death of Mrs. Hayes. The incomes received by the various assessees have been set out in the following schedule which is printed at page 3 of the paper- book :