PROVINCE OF BIHAR Vs. RAM CHARITAR MAHTON

JUDGEMENT

(1.) The question that has been re-f erred to us by the Board of Agricultural Income, tax at the instance of the assessee is: Whether an assessment can legally be made for the Fasli year ending September 1944, on the basis of an Act passed dating the course of that year and which came into force on publication in the Bihar Gazette dated 14 March 1944.

(2.) Under Section 5, Bihar Agricultural Income-tax Act, 1938 (VII

(7.) of 1938) agricultural income-tax shall be payable by a person whose total agricultural income of the previous year exceeds Rs. 6000. There was a proviso reading as follows: Provided that the tax shall not be payable by a person who receives no agricultural income other than income referred to in Sub-clause (2)(i) of Clause (a) of Section 2 and who is in cultivating possession of less than 200 acres. This proviso was deleted by Act IV