Judgment

S. K. DAS, J. : The Champaran Cane Concern, appe1lant before us, was assessed to agricultural income-tax under the Bihar Agricultural Income-tax Act (Bihar Act 32 of 1948), referred to as the Act in this judgment, by the Agricultural Income-tax Officer Motihari for three years 1356F. 1357F. and 1358F corresponding to 1948-49, 1950-51 and 1951-52 respectively. It was assessed as a partnership firm for all the three years, though the assessee claimed that it was a co-ownership concern belonging to two persons, Padampat Singhania having Rs. 0-40 share and Lala Bishundayal Jhunjhunwala having Rs. 0-12-0 share. The concern, it was stated, carried on agricultural operations in six farms consisting of a little over Ac. 2,000-00 of land out of which about Ac.1,600-00 were purchased jointly by Padampat Singhania and Bishundayal Jhunjhunwala and Ac. 483-00 were purchased in the name of a mill, namely, Motilil Padampat Sugar Mill of which the aforesaid two persons were the owners. Later on by a resolution of the mill - company, the farms were separated from the mill and the lands in their entirety were cultivated by the concern. As nothing now depends upon the distinction between the