In a suit companycerning that estate, a Court Receiver was appointed by the First Class Subordinate Judge, Monghyr, to manage the estate.
Appeals against the order of assessment preferred to the Commissioner of Agricultural Income tax and the Board of Agricultural Income tax, Bihar, were unsuccessful.
The Board however referred the question set out hereinbefore to the High Court under s. 28 3 of the Act as arising out of its order.
20,290 13 0 as agricultural income tax.
90,507 2 6 and ordered the appellant to pay Rs.
The appellant is the Mahant of the Asthal Estate, Salauna, in the District of Bhagalpur in Bihar.
Appeal by special leave from the judgment and decree dated August 7, 1956, of the Patna High Court in Misc.
On January 15, 1950, the appellant submitted a return of income of the estate to the Agricultural Income tax Officer, Monghyr, for the Fasli year 1355 companyresponding to September 16, 1948, to September 15, 1949.
CIVIL APPELLATE JURISDICTION Civil Appeal No.449 of 1958.
The Receiver functioned till sometime in December, 1949, and under the order of the Subordinate Judge he handed over charge of the estate to the appellant on January 8, 1950.
Judicial Case No.
The Agricultural Income tax Officer assessed on August 7, 1950, the agricultural income of the estate at Rs.
With special leave under Art.
136 of the Constitution, this appeal is preferred against the order of the High Court.
P. Varma, for the respondent.
The Judgment of the Court was delivered by SHAH, J. The High Court of Judicature at Patna answered in the affirmative the following question which was submitted by the Board of Agricultural Income tax, Bihar, under s. 28 3 of the Bihar Agricultural Income tax Act, XXXII of 1948 hereinafter referred to as the Act Whether, in the facts and circumstances of the case, the petitioner companyld be legally assessed for the income of the Estate in 1355 Fasli when the Estate was in the hand of the Receiver ?
604 of 1953.
P. Singh, for the appellant.
January 11.
