Agarwala, J.

1. This is a reference under Sec.25 (2), Bihar Agricultural Income-tax Act, 1938, at the instance of Maharaja Pratap Singh Bahadur through the Manager of the Gidhour Court of Wards Estate.

2. For the year 1942-43, the assessees net agricultural income for the year ending 31st March 1942, was assessed at Rs. 1,52,634 which included a sum of RS. 14,359-9-9 received from Government as malikana, In appeal this was reduced and the case was remanded for revision of the assessment after reconsideration of certain items with which we are not concerned at present. The assessees claim that the sum received as malikana was not assessable was rejected. 2a. The question referred to us for deci- and is:

"Whether income received as malikana sion paid by Government under Regulation VII [7] of 1822 is agricultural income assessable to agricultural income-tax ?" On the ground that malikana is not agricultural income the amount received by the assessee on this account has been assessed to tax under the general Income-tax Act which exempts agricultural income from taxation, it having been held that it is not agricultural income within the meaning of the Income-tax Act, 1922, which