B. Mukherji, J. - (1.) The Board of Agricultural Income-Tax has stated a case in pursuance of the direction issued by this Court by its order dated the 28th of September, 1954.
(2.) The question that has been referred by the Board for our opinion has been put in the following words:- "Whether the expression 'agricultural income-tax' in paragraph (A), (B) of Part I of the Schedule in the Act includes 'super-tax' -
(3.) In order to be able to answer the question it is necessary to notice just a few facts.;