Chakravartti, C.J. - (1.) This Reference reflects another fact of the many-sided question which has arisen regarding the assessment of Indian citizens on income derived from agricultural lands which have fallen to Pakistan.
(2.) The assessee is one Rai Budhindra Nath Choudhury and the assessment year concerned is 1948-49. The relative accounting year is 1354 B. S. which corresponds to the period commencing on 15-4-1947 and ending on 13-4-1948. The original assessee was the late Rai Jatindra Nath Choudhury who died after filing a return of his income on 20-4-1949. Thereafter, the assessee on record was substituted as his heir and legal representative and the assessment proceeding wag continued as against him.
(3.) We are concerned in this Reference with income derived by the assessee from only one source. He owns fairly extensive zemindary properties situated in an area which now appertains to the Dominion of Pakistan. During the accounting year, he derived some income from those zemindary properties and the amount attributable to the period commencing on 15-8-1947, and end-lag on 13-4-1948, has been estimated to be Rs. 41,619/-. There is no dispute about the quantum of that income. The amount, however, represent-ed gross receipts & out of it the Income-tax Officer estimated Rs. 35,000/- as the taxable income. He next allowed a deduction of Rs. 4500/- as the statutory allowance to which the assessee was entitled and determined the assessable income at Rs. 30,500/-.;