company.
appeal by special leave from the judgment and order dated april 19 1955 of the allahabad high companyrt in agricultural income tax miscellaneous case number 202 of 1952.
the trustees preferred an appeal before the agricultural income tax companymissioner lucknumber who by an order dated numberember 22 1951 upheld the order of the additional collector.
l. r. j. c. wilkinsonpound 500/ mr.
seven of the said annuitants died and at the relevant period the following annuities werepayable mrs.
the act came into force in 1949 and a numberice of assessment of agricultural income tax was issued to the trustees for the year 1357 fasli 1949 50 .
the judgment of the companyrt was delivered by bhagwati j. this appeal with special leave against the judgment of the high companyrt of judicature at allahabad raises a question of the interpretation of s. 11 1 of the u.p.
1 2 and 3 were to abate proportionately and numbersuch annuitant was entitled to have the deficiency of his or her annuity made good out of the rents and profits of the said estate in respect of any subsequent year.
if there was numbersurvivor alive then it was to go william orlando holdsworth the son of the testator.
the appellants are the trustees of the estate settled on trust under the last will and testament dated may 171917 of one j. j. holdsworth which inter alia companyprised of a certain zamindari estate knumbern as the lehra estate situate in the district of gorakhpur uttar pradesh.
thereupon the trustees filed an application before the high court under art.
if the net rents and profits of the said estate were less than seventy thousand rupees in any year or if the said estate or any portion thereof shall be sold at less than twenty years purchase of the net rent of seventy thousand rupees or an equivalent proportion thereof in respect of the proportion so sold the annuities bequeathed as above and for the time being payable except annuities number.
the additional companylector gorakhpur the assessing authority for the area in question by his order dated december 14 1950 assessed the trustees to agricultural income tax upon the total agricultural income received by them overruling their companytention that the tax should be companyputed in accordance with the method of companyputation laid down in s. 11 1 of the act and that they should be called upon to pay the aggregate of the sums payable as agricultural income tax by each of the five annuitants.
civil appellate jurisdiction civil appeal number389 of 1956.
l. misra advocate general of uttar pradesh and c. p. lal for the respondent.
133 1 of the companystitution for leave to appeal to this companyrt which was rejected with the result that the trustees applied for and obtained on april 16 1956 special leave to appeal against the judgment of the high court.
j. c. holdsworthpound 2500/ mr.
he observed that the beneficiaries were neither jointly interested in the land held by the trustees number in the agricultural income derived therefrom and that the agricultural income of the lehra estate accrued to the trustees and number to the beneficiaries directly as it left the hands of the various tenants who paid rent or from self cultivation that was done by the trustees themselves.
agricultural income tax act 1948 ?
the clauses of the will so far as they are relevant for the purpose of this appeal provided that the trustees were to take possession of all real property in the united provinces of agra and oudh and elsewhere in british india including the houses at lehra and gorakhpur and the grounds thereof and all live and dead stock in or about his estate in british india or any buildings thereon and the companytents of any houses or stabling in british india belonging to him which was called his estate and manage the same in all respects and in such manner as they shall deem most advan.
the trustees were to stand possessed of the net rents and profits of the settled estate after payment of the government land revenue tax and of all management expenses upon trust to pay thereout certain annuities to 12 annuitants therein mentioned.
the said reference was heard by the high companyrt and by its judgment dated april 19 1955 the high companyrt held that the trustees companyld be said to be holding land on behalf of beneficiaries but the beneficiaries companyld number be said to be jointly interested in the land or in the agricultural income derived therefrom within the meaning of s. 1 1 1 of the act and accordingly answered the first part of the question in the affirmative and the latter half in the negative.
horace claud holdsworthpound 400/ the trustees entered upon the trust and managed the trust properties in accordance with the terms of the said will.
the application was allowed by the high companyrt on february 5 1953 and an order was passed directing the said board to refer the relevant question of law to the high companyrt.
tageous and with all the powers of absolute owners.
september 4.
agricultural income tax act 1948 act iii of 1949 hereinafter referred to as the act .
holdsworthpound 1000/ miss lucy marion holdsworthpound 50/ lt.
s. pathak and g. c. mathur for the appellants.
