K K HANDIQUE Vs. MEMBER BOARD OF AGRICULTURAL INCOME TAX ASSAM

JUDGEMENT

(1.) These two appeals raise the question of construction of the relevant provisions of the Assam Agricultural Income-tax Act, 1939 (Act IX of 1939), hereinafter called the Act.

(2.) One R. K. Handique executed in respect of his properties a deed of trust, dated January 8, 1941, whereunder he appointed four trustees, with an option to co-opt another person as a trustee. He appointed his son, the appellant, as a Managing Trustee. The trustees had to administer the estate and realise the income and make disbursements in the manner prescribed in the trust deed. For the assessment years 1954-55 and 1955-56, the Managing Trustee was assessed to agricultural income-tax on the total income from the trust properties under S. 12 of the Act. The assessee, inter alia, contended that the assessment should have been made under S. 13 of the Act and not under S. 12 thereof. The Income-tax Officer and, on revision, the Commissioner of Taxes, Assam, rejected his contention. At the instance of the assessee, the Member, Board of Agricultural Income-tax, Assam, referred the following question to the High Court of Assam for its decision:

(3.) The short question in these appeals is whether the assessments should have been made under S. 12 of the Act or under S. 13 thereof. At the outset it will be convenient to read the two sections: