Das, J. - (1.) This is a Reference by the Board of Agricultural Income-tax, Assam, under Section 28 (2), Assam Agricultural Income-tax Act of 1939.
(2.) This case has a chequered history, and has been to several Courts and Tribunals.
(3.) The assessee is Sri Jyotirindra Narayan Sinha Choudhury, a co-sharer in a Zemindary known as Parbatjoar Estate. The share of the assessee is 8 annas 9 pies. In September, 1941, the assessee filed a return of his agricultural income. In column 6 (ii) of Schedule A to his return which is headed as selamis or premia received by the landlords for settlement of waste lands or abandoned holdings for agricultural purposes etc an item of Rs. 2025-3-11 1/4 pies was shown. In a letter accompanying the return the assessee stated that the amount collected as selamis or premia for waste lands and abandoned holdings, namely, Rs. 9331-9-4 ps had not been shown as this was not subject to assessment of agricultural income-tax.;