Against that order, the Collectors of Sultanpur and Allahabad have appealed to this Court, with special leave.
The Judgment of the Court was delivered by Shah, J. Agricultural income of the respondent Raja Jagdish Prasad Sahi was assessed by the Collector of Sultanpur to tax under the U.P. Agricultural Income tax Act 3 of 1949 for the Fasli year 1359, companyresponding to the period July 1, 1951 to June 30, 1952, and he was directed to pay the amount due in four equal instalments of Rs.
The first companytention was number raised before the High Court.
B. Agarwala, N. D. Karkhanis and O. P. Rana, for the appellants N. Sethi and Din Dayal Sharma, for the respondent.
Appeal by special leave from the judgment and decree dated April 7.
1960, of the Allahabad High Court in Civil Miscellaneous Writ No.
1 of 1951 hereinafter called the Abolition Act.
The respondent failed to pay the first and the second instalments which fell due respectively on December 9, 1952 and February 9, 1953.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondent then presented a petition under Art.
226 of the Constitution before the High Court of Judicature at Allahabad for a writ directing the Collectors of Sultanpur and Allahabad to refrain from recovering or taking any steps for recovery of the amount claimed under the certificate by companyrcive process, and in the alternative, if the amount or any portion thereof was held recoverable, for a writ directing the Revenue authorities to adjust the amount found so payable against companypensation bonds given to the respondent under the U.P. Zamindari Abolition and Land Reforms Act No.
13,274 5 0 each.
1014 of 1963.
1562 of 1956.
The Revenue authorities imposed upon the respondent liability to pay Rs.
Pursuant to a certificate issued by the Deputy Commissioner of Sultanpur, proceedings were started against the respondent to recover Rs.
