NARAYAN CHANDRA DEO DHABAL DEB Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(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: