RAMA CHANDRA MARDARAJ DEO Vs. COLLECTOR OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) This is an application under Sub-section (3) of Section 29 of the Orissa Agricultural Income-Tax Act, 1947 against an order of the Revenue Commissioner refusing, to state a case for the decision of the High Court in respect of the assessment of the petitioner of agricultural income-tax for the year 1947-48.

(2.) The petitioner is the proprietor of the impartible estates of Khallikote, Ataganda and Biridhi. On 26-5-49, the Agricultural Income-Tax officer of Ganjam made an assessment on the total agricultural income of the petitioner for the year 1947-48 as estimated by him. Against that order, the petitioner filed an appeal under Section 25 of the Act before the Collector of Agricultural Income-Tax, Orissa, who dismissed the appeal and confirmed the assessment on the 6th March, 1950. The petitioner then filed a revision petition under Section 23 of the Act before the Revenue Commissioner who rejected this petition. Then he applied to him under Sub-section (2) of Section 29 of the Act for stating a case on the ground that important questions of law were involved in his order passed under Section 28 of the Act. The learned Revenue Commissioner rejected this petition solely because he thought that his order under Section 28 neither enhanced the assessment nor was it otherwise prejudicial to the petitioner and that consequently he (Revenue Commissioner) had no jurisdiction to state a case under Sub-section (2) of Section 29 of the Act.

(3.) Sub-section (2) of Section 29 (omitting the proviso) is as follows :