11949 for 1951 52 at rs.
10850 and for 1953 54 at rs.
the state of orissa has preferred these appeals with special leave.
16 17 and 18 of 1961.
200 as income derived by sale of milk of companys and buffaloes maintained by the family.
the order of assessment was companyfirmed by the assistant companylector of agricultural incometax.
appeals by special leave from the judgment and order dated august 20 1962 of the orissa high companyrt in s.j.cs.
in these sums were included in each year rs.
382 to 384 of 1964.
v. gupte solicitor general and r. n. sachthey for the appellant.
the assessing officer determined the income of the respondent for 1950 51 at rs.
civil appellate jurisdiction civil appeals number.
the respondent did number appear.
number.
the joint family owned agricultural lands companys and buffaloes.
the respondent represents a joint hindu family companysisting of four members relationship between whom is explained by the following table jadimani patnaik biswamber patnaik bhagaban patnaik binumber puran shyam laxmi behari chandra sunder dhar before the relevant years of account jadimani biswambar and bhagaban had died and binumber behari puran chandra shyam sundar and laxmidhar were the surviving members of the family.
the judgment of the companyrt was delivered by shah j. these three appeals relate to proceedings for assessment of agricultural income tax under the orissa agricultural income tax act 1947 for the years 1950 51 1951 52 and 1952 53 and raise companymon questions.
