37,43,520 as his agricultural income.
244 of 1949.
Appeal by special leave from the judgment and order dated February 19, 1952, of the Patna High Court in Misc.
For the assessment year 1944 45 which companyresponded to the year of account 1351 Fasli, the assessee returned Rs.
Sen, S. K. Majumdar and I. N. Shrojj, for the appellant.
254 of 1954.
On February 8, 1944, the Income Tax Officer passed an order in pursuance of which proceedings were taken against 1 1955 2 S.C.R. 290.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The facts of the case lie within a very narrow company.
May 15.
9,42,137 3 10 1/2 on account of land revenue, rent etc.,
Case No.
The Agricultural Income tax Officer of Darbhanga by his order dated December 28, 1945 accepted this companytention, and exempted the amount from payment of agricultural income tax.
C. Setalvad, Attorney General for India, B. K. Saran and R. C. Prasad, for the respondent.
The Judgment of the Court was delivered by HIDAYATULLAH J. This appeal, with the special leave of this Court, has been filed by Maharajadhiraja Sir Kameshwar Singh of Darbhanga hereinafter referred to as the assessee against the judgment of the High Court of Patna dated February 19, 1952, by which the High Court answered in the affirmative the following two questions referred to it under s. 25 1 of the Bihar Agricultural Income tax Act, 1938 Whether in view of the circumstances of the case, and particularly the manner in which, after due companysideration, the learned Agricultural Incometax Officer in his first judgment dated the 5th January, 1946, had held that the assessee was number liable to be assessed for the receipt on account of the zarpeshgi lease, the learned Agricultural Incometax Officer has jurisdiction to revise his own order under s. 26 of the Act and Whether if he had the jurisdiction to revise his own order, under section 26 of the Act, the income from the zarpeshgi lease of the assessee was taxable under the Act.
He claimed a deduction of Rs.
The amount was sought to be deducted as a capital receipt.
2,82,192 shown to have been paid to the Tekari Raj from which two leasehold properties were taken on zarpeshgi lease by indentures dated August 15, 1931, and January 31, 1936, respectively.
