C.S.P. Singh, J. - (1.) THE Agricultural Income-tax Revision Board, U.P., Lucknow, has in conformity with the order passed by this court, referred the following question of law under Section 24(4) of the U.P. Agricultural Income-tax Act, 1948 : "Whether, on the facts and in the circumstances of the case, a joint assessment could be made in law in respect of the agricultural income of the estate held by Kr. Ram Singh as reversioner and of the ancestral estate held by him for himself and his sons ?"
(2.) THE years involved in the present reference are the Fasli years 1355, J356, 1357, 1358 and 1359. In 1355 Fasli, a notice under Section 15(3) of the Act was issued against the assessee, and he filed two sets of returns, one for the inherited property and the other for his self-acquired property. THE assessing authority by order dated August 13, 1949, assessed an amount of Rs. 19,700-11-0 as tax treating both the properties as joint. An appeal was filed against this order by the assessee before the Commissioner and by order dated March 24, 1950, the Commissioner remanded the matter to the assessing authority. On remand, the assessing authority treated the properties as separate, and by order dated September 30, 1950, assessed a tax of Rs. 255-6-0 on "Bibi Kunwar Estate" (inherited by the petitioner as reversioner) and Rs. 20,715-8-0 on "Kr. Ram Singh Estate" (ancestral property). An appeal filed against the above order by the assessee was dismissed on 19th October, 1951. In 1356 Fasli, assessment was made on October 15, 1949, treating both properties as joint and the tax was fixed at Rs. 19,196-4-0. Some properties had escaped assessment and as such a notice under Section 25 of the Act was issued and the tax was finally fixed at Rs. 20,132-9-0 by the order dated January 31, 1951. These assessment orders were set aside by the Commissioner on October 19, 1951, and the matter was remanded. On remand, the assessing authorities by the order dated January 30, 1953, assessed the two sets of properties separately to a tax of Rs. 13,695-12-0 (on property inherited by the assessee as reversioner) and Rs. 181-1-0 (on ancestral property). In 1357 Fasli, the assessing authority treated the two estates as separate units, assessed a tax of Rs. 21,881-13-0 on "Bibi Kunwar Estate" and Rs. 217-7-0 on "ancestral estate" by the order dated September 30, 1950. The matter was, however, remanded by the Commissioner by order dated October 19, 1951. On remand the assessing authorities assessed a tax at Rs. 17,173 against "Bibi Kunwar Estate" and Rs. 327-1-0 "on ancestral property", i.e., a total tax of Rs. 17,500. This order was passed on January 3, 1953.
(3.) IN 1358 Fasli, the assessing authority treated both the sets of properties as separate units and vide its order dated October 30, 1957, assessed a tax of Rs. 14,553 on "Bibi Kunwar Estate" and Rs. 190-4-0 on ancestral property, i.e., an aggregate total tax of Rs. 17,143-4-0. In 1359 Fasli, the two estates were treated as separate units and by the order dated December 30, 1952, were assessed to a tax of Rs. 17,257-11-0 on "Bibi Kunwar Estate" and Rs. 284-12-0 on ancestral estate. This assessment was challenged before the Commissioner, by the assessee in appeal, who dismissed it by his order dated January 20, 1954.;