Mootham, C.J. - (1.) This is an appeal from an order of a learned Judge dated 6 -12 -1957.
(2.) The Appellant was at one time the zamindar of certain landed property in the district of Mirzapur, but as, a consequence of the UP ZA and LR Act. 1950, this property vested in the State and the Appellant became entitled to certain compensation therefore. In respect of the year 1359, she was assessed to agricultural income tax in the sum of Rs. 3,759 -120 and a notice of demand Under Sec. 20 of the UP Agricultural Income tax Act was served on her on the 23 -11 -1952. That notice required the Appellant Under Sec. 30 of the Act to pay the tax in four equal instalments, the first of which was to be paid within one month of the date of the service of notice and each subsequent instalment within two months of the previous instalment. The first instalment was therefore required to be paid on 23 -12 -1952 and the last instalment on 23 -6 -1953.
(3.) On 15 -12 -1952, the Appellant made an application to the Collector of Mirzapur that only one fourth of the amount of each instalment be allowed to be paid in cash and the remaining three -fourths of each instalment be deducted from the amount of compensation payable to her under the UP ZA and LR Act. This application was allowed, and thereafter the Appellant paid the sum of Rs. 234 -15 -0, being one fourth of the amount due, on each of the four dates on which the instalments were required to be paid. The amount which it was necessary for the Government to deduct from the Compensation payable to the Appellant was Rs. 2,819 -13 0. It appears however that the compensation authorities entirely over looked the fact that this deduction had to be made, and they issued compensation bonds to the Appellant for the amount of Rs. 2,819 -13 -0 leaving a sum of Rs. 382 -0 -3 to be paid in cash. This sum was subsequently credited towards the tax payable by the Appellant.;