appeal from the judgment and order dated april 28 1955 of the allahabad high companyrt lucknumber bench lucknumber in civil misc.
by s. 14 the collector and the assistant companylector were for the purposes of the act declared to be the assessing authorities within their respective revenue jurisdictions.
p. sinha and b. r. l. iyengar for the respondent.
b. agarwala c. p. lal and g. n. dikshit for the appellants.
civil appellate jurisdiction civil appeal number 306 of 1957.
as originally enacted by s. 2 4 the expression companylector was to have the same meaning as in the united provinces land revenue act 1901.
july 28.
the judgment of the companyrt was delivered by shah j. raja syed mohammad saadat ali khan who will hereinafter be referred to as the assessee is the owner of taluqa nanpura in district bahraich and taluqa mohammadi in district kheri in the state of uttar pradesh.
application number 59 of 1954.
by s. 3 of the act the liability to pay agricultural income tax and super tax at rates specified in the schedule therein was charged on the total agricultural income of the previous year of every person.
by s. 44 the provincial government was empowered to make rules for carrying out the purposes of the act and in particular amongst others to prescribe the authority by whom and the place at which assessment shall be made in the case of assessee having agricultural income in the jurisdiction of more than one assessing authority by r. 18 el.
1 a framed by the government in exercise of the powers under s. 44 it was provided in so far as it is material that subject to sub s. 2 of s. 14 an assessee shall ordinarily be assessed by the companylector of the district in which he permanently resides.
the legislature of the united provinces enacted the united provinces agricultural income tax act act iii of 1949 authorising imposition of a tax on agricultural income within the state.
