Randhir Singh, J. - (1.) This is a petition for the issue of a writ for quashing order of opposite party No. 2 assessing the applicant's deceased father to agricultural income tax in respect of property situate in several districts including Bahraich.
(2.) It appears that the applicant's father Maharaja Paramjit Singh of Kapurthala owned estates in the districts of Bahraich, Barabanki and some other districts. His agricultural income was assessed by opposite party No. 2 and the tax was made payable in instalments. It is alleged on behalf of the applicant that opposite party No. 2 had jurisdiction to make the assessment and as such the order of assessment and the order directing payment of the tax in instalments be quashed.
(3.) The petition has been opposed on behalf of the opposite parties on the ground that opposite party No. 2 had jurisdiction to assess the agricultural income arising out of the estates of the several districts in which the property was situate under a letter of the Board of Revenue dated 26-5-1949. An attested copy of the circular letter mentioned above has been filed. section 44 of the UP Agricultural Income Tax Act empowered the State Govt, to frame rules with regard to certain matters mentioned in section 44. In the case of persons who were permanently residing outside the State of UP but who were liable to payment of agricultural income tax in respect of the property situate in the State of UP the assessment was to be made according to rules framed in this connection. section 44 (2)(k)(o) empowered the State Govt, to frame rules prescribing the authority as also the mode of assessment of agricultural income tax in respect of persons permanently residing outside the State of UP. R. 18 (2) which was framed Under Section 44 of the Act was, therefore, perfectly valid as the State Govt, had power to frame such a rule. R. 18 (2) as it stood till 20-9-1951, was as follows:- "Where an Assessee permanently resides outsides UP his agricultural income shall be assessed in the district in which such income accrues or where such income accrues in more than one district of the State in any such one of the districts as the Board of Revenue may direct.";