The respondent was required by the said numberice to file a return for the agricultural year of the land holding of the respondent.
The assessment was pursuant to numberice which was delivered on 1 April, 1958.
The learned Single Judge of the Allahabad High, Court on 29 February, 1960 held that the Act was valid and allowed the writ petition in part by holding that the respondent was entitled to the benefit of rule 6 A and therefore quashed the assessment order.
The appeal was dismissed.
The, 1957 Act came into force on 1 July, 1957.
The respondent thereafter on 29 September, 1958 filed a writ petition in the High Court at Allahabad challenging the validity of the Act and for quashing the assessment orders.
Rules obviously came into existence subsequent to the Act companying into force.
The respondent filed a return and claimed benefit of exemption under rule 6 A of the said Rules in respect of the agricultural land which had been sub let to tenants under the orders of the Court of Wards and the District Judge when the respondents properties were under their management.
62,011.39.
34,274 6 10 as a result of the exemption under rule 6 A. Tile respondent preferred an appeal before the Commissioner, Lucknow Division.
The assessment in the particular instance was made after rule 6 A came into effect.
It may be stated that the assessment according to the respondent should have been Rs.
Appeal from the judgment and decree dated February 9.
The assessment was for the whole year ending 30 June, 1958.
on 1 April, 1958 the Tax Assessment Officer, Maharajganj Sub Division served a numberice under section 7 2 of the 1957 Act on the respondent for the assessment Fasli year 1365 companymencing on 1 July, 1957 and ending on 30 June, 1958.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On 9 September, .1958 the Commissioner held that rule 6 A was number applicable to assessment of tax for the 1365 Fasli year.
1965 of the Allababad High Court in Special Appeal No.
310 of 1960.
N. Dikshit and O. P. Rana, for the appellant.
1957 hereinafter referred to as the said Rules .
P. Goyal and R. A. Gupta, for the respondent.
The respondent Raja was prior to the abolition Of Zamindari in the State of Uttar Pradesh the Raja of the properties known a Chandapur Raj companysisting of 28 village, in the Tahsil Maharajoanj in the District of Rae Bareli.
The State filed an appeal.
The High Court dismissed the appeal and upheld the judgment and order of the learned Single Judge.
The assessment was to be made for the year companymencing 1 July, 1957.
31 of 1957 hereinafter referred to as the Act and further holding that the respondent was entitled to the benefit under rule 6 A of the Uttar Pradesh Large Land Holdings Rules.
The properties were under the management of the Court of Wards from 1945 to 1953 and thereafter under the management of the .District Judge, Rae Bareli tip to 4 March, 1958.
238 of 1967.
The Judgment of the Court was delivered by Ray, J. This is an appeal by special leave from the judgment dated 9 February, 1965 of the High Court at Allahabad dismissing the appeal filed by the State of Uttar Pradesh against the judgment of the learned Single Judge quashing the assessments of the respondent under the Uttar Pradesh Large Land Holding , Tax Act No.
The respondent was a minor till 3 March, 1958 and he attained majority on 4 March, 1958.
On 16 July, 1958 the Sub Divisional Officer, Maharajganj being the Assessing Officer dismissed the respondents claim for exemption in respect of the land holding sub let and passed an assessment order imposing tax on the land holding of the respondent for the sum of Rs.
The Act came into force on 1 July, 1957.
