P.B. Mukharji, J. - (1.) This is a Reference under the Bengal Agricultural Income -tax Act. It concerns the impartible estate of Dhalbhum Raj governed by the Mitakshara school of Hindu Law.
(2.) There are four Reference applications under Sec. 63(1) of this Statute made by the Assessee requiring the Tribunal to refer certain questions. All these four appeals before the Tribunal are based on the same question of facts and the questions asked to be referred to this. Court were common for all these years which were assessment year 1949 -50, assessment year 1952 -53, assessment year 1953 -54 and assessment year 1954 -55. All these applications were disposed of by a common order of the Tribunal.
(3.) The Assessee asked for Reference on three questions. Two have been referred by the Tribunal for an answer by this Court. The two questions on which Reference has been made are as follows: (i) Whether in the facts and circumstances of the case the leases executed by Raja Jagadish Chandra Deo Dhabal Deb in favour of his minor sons were void? (ii) If the answer to question No. 1 be in the negative whether the agricultural income from the lands under the leases executed by Raja Jagadish Chandra Deo Dhabal Deb in favour of his minor sons was assessable in the hands of the Raja, under Sec. 12(a)(ii) of the Bengal Agricultural Income -tax Act, in the assessments of his income for the assessment years 1949 -50, 1952 -53, 1953 -54 and 1954 -55 under the Act? The question that was not referred to by the Tribunal but asked for by the Assessee was as follows: Whether on the facts and circumstances of the case, the principle of res judicata is applicable in the case in that the Tribunal by its judgment, dated July 29, 1962, in Assessee's own case No. 45 of 1951 -52, on the same set of facts and evidences held the settlement of land by way of lease executed by the Assessee in favour of five minor sons, mother acting as natural guardian, to be valid transfer and against adequate consideration, the settlement being in the nature of maintenance grants to the junior members of an impartible estate and income from land covered by these deeds should be treated as the properties of the sons.;