Law:

Section:

Water advantage rate (Khush haisiyyati) No part of land revenue Punjab Land Revenue Act (XV1I of 1887), S.3 cl. 6¬ Punjab Agricultural Income tax Act (VII of 1950), S. 11 cl. 3. Water advantage rate or Khush haisiyyati is not"land revenue"that is to say, revenue on the ownership of land. It is levied by reason of the advantage that the owner derives from the use of water. When the legislature wanted to make land revenue the basis of assessment, it had in mind the land revenue proper and not any additional advantage for the use of water. Neither the Punjab Land Revenue Act nor the Punjab Agricultural Income tax Act, 1950 contemplated the water advantage rate as a part of land revenue except where the assessment was calculated on the basis of net assets in their irrigated aspects. Douie's Settlement Manual, Para. 445 ref. JUDGMENT KAYANI, C. J.-- In assessing agricultural income tax on the income of Malik Khizar Hayat Khan Tiwana on the basis of"total land revenue" payable by him during the years 1948 49, 50 51 and 51 52, the Collector excluded the water advantage rate called"Khush haisiyyati" from the land revenue, wherefore, the Pun jab Province filed an appeal to the Commissioner and having failed before him, went on the revision side to the Board of Revenue which decided the matter against Malik Khazir Hayat Khan. He has, therefore, brought a petition in this Court praying for a writ of certiorari quashing the proceedings in the Board of Revenue for patent error of law, and for a writ of mandamus directing the Province to refrain from assessing or collecting any agricultural income tax on the basis approved by the Board of Revenue. 2. The Agricultural Income tax Acts are annual Acts and the Act of 1950 provided in section 2 (1) that"a tax (to be called the Agricultural Income tax) shall be levied, and collected in respect of income from agricultural land for the year 1950 51 (comprising Rabi 1950 and Kharif 1950) at the rates specified in the Schedule * * * *". In subsection (2) it is provided that the tax"shall be assessed on the basis of the total land revenue which was payable by an owner of agricultural, land in respect of the year 1949 50 (comprising…

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