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Section 27 of the Assam Agricultural Income-tax Act, 1939 - Revision CASES REFERRED TO Birendra Kishore Manikya v. Secretary of State [1921] ILR 48 Cal 766 (Cal), Staney v. E.S. Starkey [1931] 2 KB 148 and CIT v. Shaw Wallace and Co. [1932] AIR 138 (PC). JUDGMENT Das, J. -This is a reference by the Board of Agricultural Income-tax, Assam, under Section 28.2) of the Assam Agricultural Income-tax Act of 1939. This case has a chequered history, and has been to several Courts and Tribunals. The assessee is Sri Jotirindra Narayan Sinha Choudhury, a cosharer in a zemindary known as Parbatjoar Estate. The share of the assessee is 8 annas 9 pies. In September, 1941, the assessee filed a return of his agricultural income. In column 6(ii) of Schedule A to his return which is headed as selamis or premia received by the landlords for settlement of waste lands or abandoned holdings for agricultural purposes etc. an item of Rs. 2,025-3-11 was shown. In a letter accompanying the return the assessee stated that the amount collected as selamis or premia for waste lands and abandoned holdings, namely, Rs. 9,331-9-4 had not been shown as this was not subject to assessment of agricultural income-tax. The Agricultural Income-tax Officer, however, made an order of assessment including a sum of Rs. 9,332 less collection charges at the rate of 15 per cent, amounting to Rs. 1,398-Rs. 7,934 as agricultural income. The order of assessment was made on the 10th of November, 1941. Against this order the assessee took an appeal to the Appellate Assistant Commissioner for Agricultural Income-tax, Assam. The appeal was dismissed on the 13th May, 1942. Against this order the assessee made an application for review under Section 27 of the Assam Agricultural Income-tax Act before the Commissioner. The assessee also filed a reference petition before the Board of Agricultural Income-tax, Assam. The review petition was dismissed by the Commissioner and on the application for reference the Board made an order referring two questions of law to this Court for its opinion. The questions are:- 1. Whether selami received for settlement of agricultural holdings where the rate of annual rent reserved for…

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