PROVINCE OF BIHAR Vs. RAI SHAMBHU LAL BOSE

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 25 (2) of the Bihar Agricultural Income-tax Act (hereinafter referred to as the Act) by the Bihar Board of Agricultural Income-tax asking the opinion of the Court on the following questions :-

(3.) IN Bengal Coal Company Ltd. v. Sri Janardan Kishore Lal Singh Deo, Sir George Rankin in delivering the judgment of the Privy Council held that income-tax was not a tax imposed upon mines or a part thereof but it was a general tax on the income of all persons. Similarly in my opinion the agricultural income-tax is a general tax upon the agricultural income and is not a tax upon the land.