Sarjoo Prasad, J.

1. This is a reference made by the Bihar Board of Agricultural Income-tax under Sec.25 (2), Bihar Agricultural Income-tax Act (VII [7] of 1938). There are the following two questions of law which have been referred to us :

"Whether the realisation of rent and cess from the patnidars of the mortgaged property made by the mortgagee under a power-of-attorney from the mortgagor is the income of the mortgagor or mortgagee within the meaning of Sections 6 (c) and 6 (k), Agricultural Income-tax Act, and whether the assessee is entitled to get deduction under those sections in respect of the same income ? Whether under the circumstances of the case the assessee is entitled to get appropriate deductions under Sec. 6 (c) for collection charges and also under Sec. 6 (k) for payment of interest made on the mortgage?" The answer to the two questions formulated above will affect the assessment in respect of various years, namely, 1943-44, 1944-45 and 1945-46."

2. The relevant facts are that a portion of the assessees property has been given in usufructuary mortgage to one Babu Raghubar Narayan Singh of Monghyr under a registered mortgage bond dated 10-8-1935 for a sum o