Mootham, C.J. - (1.) THESE applications were originally argued before a bench of which the late Mr. Justice Kidwai was a member. Owing to the lamented death of that learned Judge they have been reargued before this bench.
(2.) HIS Highness the Maharaja of Kapurthala and the Rajas of Nanpara and Payagpur had their principal estates in the district of Bahraich. They also had properties in other districts of Avadh the total agricultural income derived by each of them from these various properties being over one lakh of rupees. They were assessed to Agricultural Income Tax upon this income by Sri K.C. Chaudhri, upon whom had been conferred, by a Notification under the U.P. Land Revenue Act, the powers of an Addl. Collector in the district of Bahraich. Each of the Assessees filed a petition in this Court the issue of a writ to quash that assessment on the ground, among others that the Addl. Collector had no jurisdiction to make the assessment, he not being a "Collector" within the definition of that term given in the Agricultural Income Tax Act.
(3.) THE learned Advocate General, however, contended that by reason of Sections 14 and 14A of the U.P. Land Revenue Act, the Addl. Collector could do whatever the Collector could do, not only under the Land Revenue Act but also under "any other law for the time being in force." Consequently it was urged that the assessment made by the Addl. Collector of Bahraich, although he did not come within the definition of "Collector" under the Agricultural Income Tax Act and he was not an officer appointed by the State Govt. Under Section 14 of that Act, was valid.;