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JUDGMENT Ramaswami, CJ.-In this case the assessee, namely, Maharaja Pratap Singh Bahadur, had agricultural income from his zamindari for all the four assessment years 1944-45 to 1947-48. Assessment was made by the Income-tax Authorities for all these assessment years but the income of the assessee with regard to interest on arrears of rent was not included in the computation of the assessable income. The Income-tax Authorities followed this course in view of the decision of the Patna High Court in Srimati Lakshmi Daiji v. Commissioner of Income-tax, Bihar and Orissa [1944] 12 ITR 309 . But the view of the law taken by the Patna High Court was reversed by the Judicial Committee in Commissioner of Income-tax, Bihar and Orissa v. Raja Bahadur Kamakhaya Narayan Singh and Others [1948] 16 ITR 325 . It was held by the Judicial Committee that the interest on arrears of agricultural rent was not agricultural income within the meaning of section 2 (1) of the Income-tax Act and was, therefore, not exempt from income-tax. The decision of the Judicial Committee is dated the 6th of July, 1948. In accordance with this decision the Income-tax Officer issued notices under section 34 of the Income-tax Act against the assessee for all the four assessment years. These notices were issued on the 8th of August, 1948. The assessee filed returns of income in response to these notices and included in the returns the receipt of interest on arrears of rent. The Income-tax Officer completed all the assessments on the 26th of August, 1948. The Income-tax Officer followed the procedure laid down by section 34 as it stood before it was amended by Act XLVIII of 1948. The amendment received the assent of the Governor-General on the 8th of September, 1948. The assessee took appeals to the Appellate Assistant Commissioner against the order of the Income-tax Officer, but the appeals were dismissed. The assessee took the matter in appeal again to the Appellate Tribunal. The appeals were heard before the Patna Bench constituted of Mr. Sastri, the Judicial Member, and Mr. Narayana Row, the Accountant Member. There was difference of opinion between these two members as to how the appeals were to be…

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