48 of 1968, filed under Arts.
Appeal by Special Leave from the Judgment and order dated 30th November, 1971 of the Orissa High Court in O.J.C. No.
1 770 of 1972.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellant is the Mahant of Emar Math at Puri, which is an ancient public Hindu Religious Trust.
The Judgment of the Court was delivered by TULZAPURKAR, J. The short question raised in this appeal by special leave is whether s. 8 1 of the Orissa Agricultural Income Tax Act, 1947 suffers from the vice of discrimination and as such hit by Art.
14 of the Constitution ?
It appears that these assessments have been made after granting the exemption under s. 8 1 of the Act which provides that any sum derived from land held under such trust and actually spent for the said purposes charitable or religious purposes shall number be included in the total agricultural income of such assessee.
K. Chatterjee and Rathin Dass for the Appellant.
By a Writ Petition No.
V. Gupte, Attorney General and G. S. Chatterjee for the Respondent.
After the passing of the Orissa Agricultural Income Tax Act, 1947 hereinafter called the Act , the appellant as a trustee has been assessed in the status of an individual under the Act for the assessment years 1948 49 to 1967 68 in respect of the income derived from agricultural lands owned by the trust.
The trust owns companysiderable endowed properties both agricultural and number agricultural.
48 of 1968.
