Judgement

M. HIDAYATULLAH J. : This appeal, with the special leave of this Court, has been filed by Maharajadhiraja Sir Kameshwar Singh of Darbhanga (hereinafter referred to as the assessee) against the judgment of the High Court of Patna dated 19-2-1952, by which the High Court answered in the affirmative the following two questions referred to it under S. 25 (1) of the Bihar Agricultural Income-tax Act, 1938:

(1) Whether in view of the circumstances of the case, and particularly the manner in which, after due consideration, the learned Agricultural Income-tax Officer in his first judgment dated 5-1-1946 had held that the assessee was not liable to be assessed for the receipt on account of the zarpeshgi lease, the learned Agricultural Income-tax Officer has jurisdiction to revise his own order under S. 26 of the Act; and

(2) Whether if he had the jurisdiction to revise his own order, under S. 26 of the Act, the income from the zarpeshgi lease of the assessee was taxable under the Act."

2. The facts of the case lie within a very narrow compass. For the assessment year 1944-45 which corresponded to the year of account 1351 Fasli, the assessee returned Rs. 37,43,520 as his agricultur