Pathak, J. - (1.) IN view of an apparent conflict between different Benches of this court on the import of the word "person" in Section 3 of the U. P. Agricultural INcome-tax Act, this case has been referred by a Division Bench to a larger Bench. And that is how it has been placed before us.
(2.) THE petitioner was a Talukdar of an estate consisting of several villages in the districts of Faizabad, Gonda, Sultanpur, Barabanki and Lucknow. On July 1, 1952, the greater part of that estate vested in the State of Uttar Pradesh by virtue of a notification issued under the U.P. Zamindari Abolition and Land Reforms Act. What remained to the petitioner were pans of some villages within the municipal limits of Faizabad and Gonda. During the years 1360, 1361 and 1363 Fasli, the petitioner realised arrears of rent in respect of that part of the estate which had ceased to belong to him. The arrears represented rent accruing in 1359 Fasli and earlier years. In proceedings under the U. P. Agricultural Income-tax Act, 1948, the petitioner was assessed for the assessment years 1361, 1362 and 1364 Fasli in respect of the arrears of rent received during the relevant previous years 1360, 1361 and 1363 Fasli. The petitioner appealed, and the Commissioner allowed the appeals and directed the assessing authority to make fresh assessments. During the pendency of the assessment proceedings consequent upon remand, the petitioner raised an objection before the assessing authority to the assessment of the arrears of rent, contending that as he had been divested of the property yielding that income with effect from July 1, 1952, he did not own or hold that property in the relevant previous years and assessment years, and was, therefore, not a "person" within the meaning of the Act. That objection has been rejected by the assessing authority. Accordingly, the petitioner has now petitioned this court for relief under Article 226 of the Constitution.
(3.) THE U. P. Agricultural Income-tax Act provides, as its title indicates, for the imposition of a tax on agricultural income. Section 3 of the Act declares: "3. Charge of agricultural income-tax.--(1) Agricultural income-tax and super-tax at the rate or rates specified in the Schedule shall be charged for each year in accordance with and subject to the provisions of this Act and the rules framed under Clauses (a), (b) and (c) of Sub-section (2) of Section 44 on the total agricultural income of the previous year of every person. ..." "Agricultural income" has been defined by Section 2(1) of the Act in the following terms : "2. (1) 'agricultural income' has the same meaning as is assigned to it in the Indian Income-tax Act, 1922, and which, in its adopted form, is reproduced below: 'agricultural income' means- (a) any rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue in the United Provinces or is subject to a local rate or cess assessed and collected by an officer of the Provincial Government; (b) any income derived from such land by- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in Sub-clause (ii); (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind of any land with respect to which or the produce of which any operation mentioned in paragraphs (ii) and (iii) of Sub-clause (b) is carried on : Provided that the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling house, or as a store-house or other out-building." A " person " has been defined by Section 2(11) to mean : "An individual or association of individuals, owning or holding property for himself or for any other, or partly for his own benefit and partly for that of another either as owner, trustee, receiver, manager, administrator or executor or in any capacity recognized by law, and includes an undivided Hindu family, firm or company but does not include a local authority." ;