Law:

Section:

- Sections 3, 4A and 10 - U.P. Agricultural Income-tax Act, 1949 JUDGMENT Pathak, J.-The Agricultural Income-tax Board has made this reference on the following two questions : "1. Whether there is any material on record to support the finding that the holdings recorded in the names of the wife and the son of Maharaj Kumar were being managed by a common manager along with property belonging to the assessee, and the income from the said holdings accrued to the joint Hindu family ? 2. Whether, on the facts and circumstances of the case, the finding of the Revision Board that income from the holdings recorded in the name of the wife and son of Maharaj Kumar was the income of the assessee's family is legally sustainable ?" 2. The assessee is a Hindu undivided family of which Dr. Vijaya Anand, Vizianagaram, was the karta. In assessment proceedings for the year 1361F, under the U.P. Agricultural Income-tax Act, the Sub-Divisional Officer as the assessing authority found that the villages, Bari Mahewa and Ghori, were recorded as the tenancy land of the son and wife, respectively, of the karta and treating these villages as the tenancy of the Hindu undivided family he included the income therefrom in the total income of the Hindu undivided family for the purpose of assessment. An appeal by the Hindu undivided family was allowed by the Agricultural Income-tax Commissioner. The Commissioner found that the wife and the son continued to be recorded as tenants in respect of the land in the two villages ever since 1354F and right up to 1359F and thereafter they appear to have become bhumidhars. He saw no reason to treat the land as part of the Hindu undivided family property and declined to raise the presumption that the tenancy rights were acquired by the wife and the son from the property of the Hindu undivided family and that the wife and son had no property of their own from which they could acquire the tenancy rights. He proceeded on the view that no funds were required for the acquisition of the tenancy rights inasmuch as the payment of nazrana had been made illegal by section 90 of the U.P. Tenancy Act. The State of U.P. applied in revision and the revision application…

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