Judgment

SHAH, J. : The High Court of Judicature at Patna answered in the affirmative the following question which was submitted by the Board of Agricultural Income-tax, Bihar, under section 28(3) of the Bihar Agricultural Income-tax Act XXXII of 1948 - hereinafter referred to as the Act.

"Whether, in the facts and circumstances of the case, the petitioner could be legally assessed for the income of the Estate in 1355 Fasli when the Estate was in the hand of he Receiver ?"

2. With special leave under Art. 136 of the Constitution, this appeal is preferred against the order of the High Court. The appellant is the Mahant of the Asthal Estate, Salauna, in the District of Bhagalpur in Bihar. In a suit concerning that estate, a Court Receiver was appointed by the First Class Subordinate Judge, Monghyr, to manage the estate. The Receiver functioned till sometime in December, 1949, and under the order of the Subordinate Judge he handed over charge of the estate to the appellant on January 8, 1950. On January 15, 1950, the appellant submitted a return of income of the estate to the Agricultural Income-tax Officer, Monghyr, for the Fasli year 1355 corresponding to September 16, 1948 to Septembe