Judgment

SHAH, J. : Civil Appeal No. 306 of 1957: Raja Syed Mohammad Saadat Ali Khan who will hereinafter be referred to as "the assessee", is the owner of Taluqa Nanpura in district Bahraich and Taluqa Mohammadi in district Kheri, in the State of Uttar Pradesh. The legislature of the United Provinces enacted the United Provinces Agricultural Income- Tax Act, III of 1949, authorising imposition of a tax on agricultural income within the State. By S. 3 of the Act, the liability to pay agricultural income-tax and super-tax at rates specified in the schedule therein was charged on the total agricultural income of the previous year of every person. By S. 14, the Collector and the Assistant Collector were for the purposes of the Act declared to be the assessing authorities within their respective revenue jurisdictions. As originally enacted, by S. 2 (4), the expression "Collector" was to have the same meaning as in the United Provinces Land Revenue Act, 1901. By S. 44, the Provincial Government was empowered to make rules for carrying out the purposes of the Act, and in particular, amongst others.

"to prescribe the authority by whom and the place at which assessment shall be made in the c