1962 (8) TMI 111

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..... rring the following questions of law for the opinion of this court : (1) Whether in the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from mulch cows maintained by the opposite party is not agricultural income so as to be assessed to Income Tax under the Agricultural Income Tax Act, 1947 ? (2) Whether in the facts and circumstances of the .....

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..... Binod Behari Purna Chandra Shyam Sundar Lakshmidhar In my opinion both the aforesaid questions are concluded by a decision of the supreme Court and by a previous Division Bench decision of this court also in commissioner of Income Tax v. Benoy Kumar Sahas Roy. Their Lordships of the Supreme Cou .....

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..... le to the Agricultural Income Tax Act must be given a wide meaning in view of the inclusive definition given therein so as to include a joint family consisting of sons of a brother or grandsons of a brother, nevertheless, it cannot be further extended to include a joint family in which one of the members is a great-grandson of a brother. That decision would inferentially show that if the family co .....

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..... ne of the brothers must be surviving in the joint family. To that extent the Orissa Act differs from the Bihar Agricultural Income Tax Act (7 of 1948), where in section 11 (corresponding to section 10 of the Orissa Act) the language used is as follows : 11. The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such : Provid .....

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..... of Bihar v. Gajendra Narain Singh, which is based on identical provisions in the Old Bihar Agricultural Income Tax Act of 1938 will be applicable. Question No. 2 is therefore answered also in the affirmative. 4. The reference is disposed of accordingly. The department must pay the costs of this reference which we assess at ₹ 100. There will be one set of costs in all the three S. J. Cs. .....

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