TMI Blog1976 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year is taxable as representing agricultural income under the Bengal Agricultural Income-tax Act and the balance representing income from manufacturing process of tea is taxable as business income under the Indian Income-tax Act. For the assessment years 1955-56 and 1956-57, the Agricultural Income-tax Officer, Jalpaiguri, being respondent No. 1, passed two separate orders both dated 25th July, 1960, and computed the agricultural income of the petitioner-company at Rs. 3,71,128 and Rs. 97,844, respectively, for the said assessment years based upon the certified copies of the corresponding assessment orders made under the provisions of the Income-tax Act. Being aggrieved by the orders of assessment made under the provisions of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pending and have not been disposed of. This rule is directed against the failure on the part of respondent No. 3 to dispose of the said two revision applications directing the respondent No. 1, namely, Agricultural Income-tax Officer, Range I, to give relief to the petitioner on the basis of assessment orders passed by the Appellate Assistant Commissioner of Income-tax for the relevant assessment years. Under the scheme of the Bengal Agricultural Income-tax Act, 1944, agricultural income arising out of manufacture of tea cannot be computed without assessment of the business income of the assessee being made under the provisions of the Indian Income-tax Act. For the purpose of agricultural income-tax, certified copies of the orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act, 1922, or otherwise that the tax payable by the company has been or will be duly paid shall, on application made to him in this behalf by the principal officer of such company, grant the applicant a certificate in Form 2 specifying therein the percentage of the total agricultural income of the company to the aggregate of the income chargeable under the Indian Income-tax Act, 1922, as ascertained for the purpose of assessment of income-tax under the said Act and the total agricultural income. (2) Every application for a certificate under sub-rule (1) shall be accompanied by a certified copy of the final order assessing the company to income-tax under the Indian Income-tax Act, 1922." In this case as mentioned hereinbefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scheme of the Bengal Agricultural Income-tax Act, in case of composite income from the manufacture of tea, is dependent upon the assessment under the Indian Income-tax Act and computation of the total income made under the Indian Income-tax Act (sic). As I have noticed before, under sub-section (3) of section 8 for the purpose of assessment of agricultural income-tax a certified copy of the order of assessment under the Income-tax Act or a certified copy of the order of the appellate or revisional authority would be conclusive evidence of the contents of such orders. In this case the order of the Appellate Assistant Commissoner of Income-tax was passed beyond the period of four years during which the Agricultural Income-tax Officer has j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsure that such injustice in these matters is rectified as far as practicable unless the same is contrary to the expressed legislative intent. The Supreme Court observed in the case of Raja Jagdambika Pratap Narain Singh v. Central Board of Direct Taxes [1975] 100 ITR 698 that the judiciary should play a creative role in a developing economy to ensure justice without doing violence to the norms set by the legislature. I find the legislative intent manifested in the scheme of the Bengal Agricultural Income-tax Act that the tax for agricultural income should be computed on the basis of the income computed under the Indian Income-tax Act. I find also the legislative intent expressed in sub-section (3) of section 8 that such computation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utation of agricultural income. In the premises, I am of the opinion that the petitioner is entitled to ask the Commissioner to use his revisional power in such a manner and I accordingly direct that the Commissioner of Agricultural Income-tax will dispose of the pending applications before him by directing respondent No. 1 to recompute the agricultural income-tax payable by the petitioner for the assessment years 1955-56 and 1956-57 on the basis of the order passed by the Appellate Assistant Commissioner of Income-tax for the aforesaid two years provided the petitioner produces the certified copy of the order of the Appellate Assistant Commissioner of Income-tax and the consequential order of the Income-tax Officer and provided further the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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