Grover, J.

(1) THESE appeals from judgments of the Calcutta High court in. Income Tax Reference involve a common question. We shall refer to the facts in the batch of appeals of Jaipuria Samla Amalgamated Collieries Ltd.

(2) THE assessee is a public limited company incorporated under the Indian Companies Act, 1913. It carried on the business of raising coal from coal mines and selling the same to its constituents. It had taken on lease several coal mines from the owners of the coal bearing lands. As lessee of the mines the assessee incurred liability for payment of (i) Road and Public Worlds cess under the Bengal Cess Act of 1880; (ii) Education Cess levied under the Bengal (Rural) Primary Education Act, 1930. The amounts payble by the assessee on account of the aforesaid cesses were claimed by it as deduction under S. 10 of the Income Tax Act, 1922. hereinafter referred to as the "Act", in the computation of its profits. The income-tax authorities disallowed that claim relying on S. 10(4) of the Act. The assessee went up in appeal to the Appellate tribunal which agreed with the orders of the departmental authorities. The questions which were submitted