Shah, J. - (1.) The High Court of Judicature at Patna answered in the affirmative the following question which was submitted by the Board of Agricultural Income-tax, Bihar, under section 28(3) of the Bihar Agricultural Income-tax Act XXXII of 1948 - hereinafter referred to as the Act. "Whether, in the facts and circumstances of the case, the petitioner could be legally assessed for the income of the Estate in 1355 Fasli when the Estate was in the hand of he Receiver -
(2.) With special leave under Art. 136 of the Constitution, this appeal is preferred against the order of the High Court. The appellant is the Mahant of the Asthal Estate, Salauna, in the District of Bhagalpur in Bihar. In a suit concerning that estate, a Court Receiver was appointed by the First Class Subordinate Judge, Monghyr, to manage the estate. The Receiver functioned till sometime in December, 1949, and under the order of the Subordinate Judge he handed over charge of the estate to the appellant on January 8, 1950. On January 15, 1950, the appellant submitted a return of income of the estate to the Agricultural Income-tax Officer, Monghyr, for the Fasli year 1355 corresponding to September 16, 1948 to September 15, 1949. The Agricultural Income-tax Officer assessed on August 7, 1950, the agricultural income of the estate at Rs. 90,507-2-6 and ordered the appellant to pay Rs. 20,290-13-0 as agricultural income-tax. Appeals against the order of assessment preferred to the Commissioner of Agricultural Income-tax and the Board of Agricultural Income-tax, Bihar, were unsuccessful. The Board however referred the question set out hereinafter to the High Court under S. 28(3) of the Act as arising out of its order.
(3.) The only question which falls to be determined in this appeal is whether the appellant was liable to be assessed to pay agricultural income-tax for the year in which the estate was in the management of the Court Receiver. Section 3 of the Act which is the charging section provides: "Agricultural Income-tax shall be charged for each financial year in accordance with and subject to the provisions of, this Act on the total agricultural income of the previous year of every person". By S. 4, it is provided: "Save as hereinafter provided, this Act shall apply to all agricultural income derived from land situated in the State of Bihar".;