- (1.) There is no serious dispute as to the facts leading up to this appeal. They are shortly as follows.:
(2.) In response to a notice issued under S.24(2), Bengal Agricultural Income-tax Act, 1944, the assessee, who is the respondent before us, submitted a return showing his total agricultural income for the assessment year 1944-45 to be Rs. 835. This return is dated 3rd April 1945 and just below the declaration appears the following writing in vernacular: "Sri Keshab Chandra Mandal." On 18th April 1945, the Agricultural Income-tax Officer noted on the order sheet that the case would be taken up at Bankura Dak Bungalow on 6th May 1945 and directed the office to inform the party to appear with all settlement records, vouchers etc. On 6th May 1945, the assessee filed a petition before the Agricultural Income-tax Officer who had gone to Bankura stating inter alia that he had been advised that the return which he had submitted before under the advice of a Headmaster of a school was not a proper return that there were many mistakes in the return and many things had been omitted and that, therefore, it was absolutely necessary for him to submit a fresh return and praying for 15 days' time for doing so and also for a form of return. This petition was signed in vernacular as follows: "Sri Keshab Chandra Mandal x Ba: Sri Jugal Chandra Mandal," Below that was the signature of his pleader H. Nandi. With this petition was attached a Vakalatnama signed in vernacular in the manner following : "Sri Keshab Chandra Mandal x Ba: Sri Jugal Chandra Mandal of Balya." It will be noticed that in both the signatures, against the name of Sri Keshab Chandra Mandal there was a cross mark. The Vakalatnama contained the following entry : "I hereby appoint on my behalf Srijukta Babu Hangsa Gopal Nandi, Pleader, to do all works in connection with this case and as I do not know to read and write I put in x mark in the presence of the under mentioned person, as a token thereof."
(3.) His son Sri Jugal Chandra Mandal attested the cross mark in the Vakalatnama;