Judgement

Appeal (No. 90 of 1928) from two judgments or orders of the High Court (March 14, 1927, and May 11, 1927) upon a reference under s. 66, sub-s. 2, of the Indian Income-tax Act, 1922.

The three questions referred are set out in the judgment of the Judicial Committee. The ten items mentioned in question I. were (1.) Jalkar or rents received from fisheries ; (2.) Ground rent from land used for potteries; (3.) Ground rent from land used as brick fields ; (4.) Fees received from the tying up of boats against the assessees land; (5.) Fees received from lands used for storing purchases of crops (paiali); (6.) Fees received from cart stands ; (7.) Punyaha nazar or nazar paid by tenants of agricultural holdings at the beginning of the zamindari year; (8.) Nazar for petitions presented to the zamindar dealing with questions of succession, settlement, and partition; (9.) Ground rent for permanent shops at hats and bazars ; (10.) Stall fees paid by temporary (daily) sellers at hats and bazars.

On May 21, 1926, Sanderson C.J. and Rankin J. referred questions II. and III. to the Full Bench, as there were conflicting decisions of two Division Courts with regard to the point in question I