Kanhaiya Singh, J.

1. This case came before us on a case stated by the Income-tax Appellate Tribunal, Patna Branch, under Sec. 66(1), Income-tax Act, 1922, on the application of the Commissioner of Income-tax, Bihar and Orissa. The assessee was the then owner of the Bettiah estate and submitted a return with respect to the forest produce for the assessment year 1948-49, corresponding to the accounting year 1947-48. The assessee owns some forest and derives income from the sale of forest produce.

The assessment was made under S, 12, Income-tax Act, as income falling under head (v) of Sec. 6 of the Act, namely, income from other sources. For the assessment year 1948-49 the assessee returned a net income of Rs. 1,66,675/- from the sale of forest produce. The gross receipt from the sale of forest produce amounted to Rs. 2,59,521/-The assessee claimed a deduction therefrom of a sum of Rs. 90,846/- as expenditure incurred solely for the purpose of earning the income from forests.

It included a sum of Rs. 21,554/- representing cess paid by the assessee which has been described by the Appellate Tribunal at Jungle cess. This jungle cess is levied under Sec. 6, Bengal Cess Act of 188