{"id":36140,"date":"1942-02-19T00:00:00","date_gmt":"1942-02-18T17:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/in-the-matter-of-babu-brojendra-vs-unknown-on-19-february-1942"},"modified":"2017-04-12T00:27:52","modified_gmt":"2017-04-11T18:57:52","slug":"in-the-matter-of-babu-brojendra-vs-unknown-on-19-february-1942","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/in-the-matter-of-babu-brojendra-vs-unknown-on-19-february-1942","title":{"rendered":"In The Matter Of : Babu Brojendra &#8230; vs Unknown on 19 February, 1942"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">In The Matter Of : Babu Brojendra &#8230; vs Unknown on 19 February, 1942<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1942 10 ITR 419 Cal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>DERBYSHIRE, C.J. &#8211; The facts of the case are set out in the Reference to this Court.<\/p>\n<p>\nThe question asked was &#8211; Does the phrase &#8220;accrued due in the previous agricultural year&#8221; in clause (c) of Section 7 include arrear as well as current dues ?<\/p>\n<p>Section 7 of the Assam Agricultural Income-tax Act of 1939 provides :\n<\/p>\n<p>\n&#8220;The agricultural income mentioned in sub-clause (1) of clause (a) of Section 2 shall be deemed to be the sum realised in the previous agricultural year on account of agricultural income mentioned in the said sub-clause (1) after making the following deductions : * * * *<\/p>\n<p>(c) a sum equal to 15 per cent. of the total amount of the rent which accrued due in the previous agricultural year, in respect of the charges for collecting the same&#8221;.<\/p>\n<p>The member of the Board of Agricultural Income-tax for Assam, Mr. Higgins, has answered the question as follows :<\/p>\n<p>&#8220;I would submit that the answer to the question should be that the phrase rent which accrued due in the previous agricultural year refers only to the current demand of rent for that year&#8221;.<\/p>\n<p>Dr. Sen Gupta who has appeared for the assessee says that he is unable to contend that that answer is incorrect. I agree with Dr. Sen Gupta and, in my opinion, the answer which the Member of the Board of Agricultural Income-tax for Assam has given is correct and that the phrase &#8220;rent which accrued due in the previous agricultural year&#8221; refers only to the current demand of rent for that year.<\/p>\n<p>Another question was asked, but that does not arise because of the answer which has been given to the question already discussed.<\/p>\n<p>The result is that the question which has been asked in answered in the manner I have indicated.\n<\/p>\n<p>\nNo order is made as to costs.\n<\/p>\n<p>\nThe same answer is given in Reference No. 4A of 1941.\n<\/p>\n<p>\nPANCKRIDGE, J. &#8211; I agree.\n<\/p>\n<p>\nReference answered accordingly.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court In The Matter Of : Babu Brojendra &#8230; vs Unknown on 19 February, 1942 Equivalent citations: 1942 10 ITR 419 Cal JUDGMENT DERBYSHIRE, C.J. &#8211; The facts of the case are set out in the Reference to this Court. The question asked was &#8211; Does the phrase &#8220;accrued due in the previous [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-36140","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>In The Matter Of : Babu Brojendra ... vs Unknown on 19 February, 1942 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/in-the-matter-of-babu-brojendra-vs-unknown-on-19-february-1942\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In The Matter Of : Babu Brojendra ... vs Unknown on 19 February, 1942 - Free Judgements of Supreme Court &amp; 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