S.K. Das, J. - (1.) These two appeals and the connected writ petitions have been heard together. This judgment will govern them all.
(2.) The two appellants, who are brothers, held agricultural lands in the district of Pilibhit and were liable to pay agricultural income-tax under the provisions of the U. P. Agricultural Income Tax Act (U. P. Act III of 1949), hereinafter called the Act. Section 5 of the Act provides for a determination of agricultural income, and section 6 provides for the computation of such income in two alternative ways : one method proceeds on the basis of a certain multiple of rent and the other on the gross proceeds of sale of the produce of the lands. The section, as it stood at the relevant time, reads as follows : "6. (1) The agricultural income mentioned in sub-clauses (i), (ii) and (iii) of clause (b) of sub-section (1) of section 2 shall, at the option of the assessee, be computed in accordance with clause (a) or clause (b) of sub-section (2) : Provided that an assessee who has once exercised his option shall not be entitled to vary the method of computation except with the permission of the Board of Revenue. (2) (a). Subject to such deduction in respect of agricultural calamities as may be prescribed, the income shall be deemed to be such multiple, not exceeding 7 1/2 per cent. of the rent of the land, calculated at the latest sanction rent rates applicable to hereditary tenants of similar class of soil as the Board of Revenue may fix for each district or portion thereof : Provided that the Board of Revenue may direct that the multiple for calculating income from land newly brought under cultivation shall for the specified number of years be such lower figure as may be specified, or (b) the income shall be the gross proceeds of sale of all the produce of the land subject to the following deductions (then the deductions are stated)."
(3.) The appellants sent their returns computing their agricultural income for the assessment years 1948-49 and 1949-50 according to the method of computation provided by clause (b) of sub-section (2) of section 6, that is, on the basis of the gross proceeds of sale of all the produce of the lands under their cultivation, subject to the deductions stated therein. For the assessment year 1950-51 the appellants moved the Board of Revenue for permission to change the method of computation to the multiple method provided by clause (a) of sub-section (2) of section 6. The Board of Revenue rejected their applications. The appellants then moved two writ petitions in the High Court of Allahabad, praying for (1) a writ of mandamus to be issued against the Board of Revenue and the Collector of Pilibhit, respondents herein, directing them to issue suitable forms to the appellants for submitting returns of their agricultural income as per the method of computation proved by clause (a) of sub-section (2) of section 6 for the year 1951-52 and (2) a writ of certiorari quashing the order of the Board of Revenue refusing permission to the appellants to vary the method of computation under the proviso to sub-section (1) of section 6. The two writ petitions were heard together and dismissed by the High Court by its judgment and order dated September 9, 1952. The appellants then asked for and obtained certificates of fitness under article 133 (1) (c) of the Constitution. The two appeals have been brought on those certificates.;