Law:

Section:

- Section 6(1) - Bengal Agricultural Income-tax Act 1944. K. Mukherji for the Applicant. S. Banerjee and B.L. Pal for the Respondent. JUDGMENT Harries, CJ.-This is a reference made by the Agricultural Income-tax Appellate Tribunal, West Bengal, under Section 63(1) of the Bengal Agricultural Income-tax Act, 1944, in which this Court is asked to state its opinion upon the following question:- "Whether, on the facts and in the circumstances of the case, in the matter of computation of allowance admissible under Section 6(1) of the Bengal Agricultural Income-tax Act, 1944, rule 5 of the said Act providing for apportionment of common charge between agricultural income and non-agricultural income has been correctly interpreted and applied?" 2. The assessee is a zemindar and his zemindary comprised several touzis in the Hooghly, Midnapore and Burdwan Collectorates. His land produced both agricultural and non-agricultural income and of course under the Bengal Agricultural Income-tax Act he was only assessable in respect of his agricultural income. 3. The assessee had to pay land revenue and other charges in respect of his lands and he set off these charges as against his income for the purposes of arriving at the agricultural income which was assessable under the Act. Difficulties arose because parts of the lands owned by the assessee produced both agricultural and non-agricultural income and only the agricultural income was subject to this tax. 4. Certain allowances are allowed under the Bengal Agricultural Income-tax Act and these allowances are set out in Sections 6, 7 and 8 of the Act. Where the land produces only agricultural income no difficulties arise. But where the land produces both agricultural and non-agricultural income the question arises what allowances are to be given to the assessee. 5. Section 8(1), proviso ( b), provides:- "Where there is a common charge on both agricultural income assessable under this Act and income chargeable under the Indian Income-tax Act, 1922, and such charge is an allowance permissible both under this Act and the Indian Income-tax Act, 1922, then, if for the purposes of the Indian Income-tax Act, 1922, the part of such charge…

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