JUDGMENT :

Sarkar, J.

1. The appellant before us was the proprietor of the well-known Balrampur Estate, in the State of Uttar Pradesh. He was subjected to agricultural income tax under the Uttar Pradesh Agricultural Income Tax Act, 1949, for the years 1355, 1356 and 1357F. Various proceedings arose out of the assessment orders, but it is unnecessary to burden this judgment by referring to them. The appellant appealed from the original orders of assessment and those appeals having failed, filed revision petitions-against the appellate orders, but those were also unsuccessful. He then got a large number of questions of law referred to the High Court under Section 24 of the Act. The present appeal arise out of the High Court answer to those questions. There are three appeals now before us one in respect of each of the said three years.

2. In these appeals only five questions have been canvassed. They related to different matters and their nature can be understood only when they are stated. But shortly put, the first question raises a point that the appellant's liability is subject to, maximum specified in a certain provision of the Act to which we will presently refer. The remaining fou