TMI Blog1948 (7) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... the reference can shortly be stated as follows. The income sought to be taxed is the agricultural income derived from the Chakla Roshanabad estate situate within the Province of Assam and which belongs to the assessee. The assessee was called upon to make a return of his agricultural income derived from properties within the Province of Assam for the year 1942-43 and an assessment was made but the assessee was assessed as an association of individuals. An appeal was preferred from this assessment and the Appellate Assistant Commissioner set aside the assessment and directed the Agricultural Income-tax Officer to make a fresh assessment upon the Maharaja personally. Notice was served upon Babu Narendra Narayan Chowdhury to show cause as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tripura State or of His Highness the Maharaja of Tripura personally. (2) Is the income from Chakla Roshanabad State liable to tax under the Assam Agricultural Income-tax Act by assessment upon the Tripura State or by assessment upon His Highness the Maharaja of Tripura personally or otherwise. (3) Whether the Assam Agricultural Income-tax Act is ultra vires the Provincial Legislature if and so far as it authorises the assessment upon the Maharaja of Tripura. (4) Whether rule 22 of the Rules under the Assam Agricultural Income-tax Act is ultra vires the Government of Assam. (5) Whether the assessee is in law liable to be assessed as agent of His Highness the Maharaja of Tripura in his personal capacity or in his capacity as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereign or ruling prince. For these reasons the answer to question 1 must, therefore, be that Chakla Roshanabad is property of His Highness the Maharaja of Tripura in his capacity as ruler. The answer to question 2 must be that the income from Chakla Roshanabad is not liable to be assessed for agricultural income-tax under the Assam Agricultural Income-tax Act. The answer to question 3 must be that the Assam Agricultural Income-tax Act is not ultra vires the Provincial Legislature as on its true construction it does not authorise the assessment of agricultural income-tax on the Maharaja of Tripura. Question 4.-Whether Rule 22 of the Rules under the Assam Agricultural Income-tax Act is ultra vires the Government of Assam. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owdhury as agent and, therefore, the assessee in the proceedings. It is to be observed that in the order of the Agricultural Income-tax Officer there is no finding that this person held any assets of the Maharaja in his actual possession. It has been urged on behalf of the assessee that Rule 22 of the Assam Agricultural Income-tax Rules is ultra vires the powers of the legislature. This procedure of appointing an agent for a non-resident assessee finds place in the Indian Income-tax Act and the provisions are set out in Section 42 of the Act itself. The Assam Agricultural Income- tax Act contains no provision for the appointment of an agent, though by Section 50 it is provided that the Provincial Government may make rules for carrying ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng so, question 4 must be answered in the negative. This was also the view of the Board. Question 5.-Whether the assessee is in law liable to be assessed as agent of His Highness the Maharaja of Tripura in his personal capacity or in his capacity as the ruler of the Tripura State. I have already held that this income is not liable to be assessed under the Assam Agricultural Income-tax Act and, therefore, the agent of the Maharaja, even if properly appointed, cannot be assessed because the agent cannot possibly be liable if the non-resident assessee is not himself liable. The answer to question 5, therefore, must be in the negative. I cannot accept the view of the Board that such agent is liable. The assessee is entitled to his cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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