Sarjoo Prosad, J.

1. In this reference under Sec.28 (3) of the Bihar Agricultural Income-Tax Act (Act 32 of 1948) read with Sec.25 (3) of Act 7 of 1938 the Court called for a statement of case from the Board of Agricultural Income-tax on various points relating to certain deductions claimed by the assessee. There are as many as ten questions involved but the answer to the questions turns upon the interpretation of just a few provisions of the Act embodied in Sec. 6 or 7 thereof.

2. The questions are whether the assessee is entitled to deductions in respect of : (1) Rs. 56,000.00 spent on repairs of Raj buildings at Darbhanga; (2) Rs. 30,000.00 paid on account of municipal tax in respect of the said buildings; (3) Rs. 22, 946/- spent on the repair of roads; (4) Rs. 68,085/- spent on the maintenance of the Raj power-house at Darbhanga; and (5) Rs. 1,91,232/- on account of depreciation of building and furniture. I have put these five questions under one head as I propose to discuss them together.

3. The sixth question relates to a claim for deduction of Rs. 83,538/- spent on the maintenance of horses in the stables at Darbhanga; the seventh to a sum of Rs. 23,137/- spent over