PROVINCE OF BIHAR Vs. MAHARANI JANKI KUER

JUDGEMENT

(1.) This is a reference under Section 25, sub-clause (2), of the Bihar Agricultural Income-tax Act, 1938, for the opinion of this Court upon the following question : When a landlord obtains a decree for arrears of rent for agricultural land, is the decretal amount, with or without the costs forming part of the said amount, agricultural income of the landlord and is it assessable to agricultural income-tax.

(2.) The question as framed is most unfortunate because it does not at all cover the facts which really arise for the consideration.

(3.) Instead of remanding the case for a proper statement after formulating the real point of law, the parties agree before us that the question of law which arises for consideration upon the facts found is whether the amount realized by the assessee when he makes a settlement of the lands purchased in execution of rent decree with a person, whether he is the original tenant or a stranger, is agricultural income within the meaning of the Act.