Ramaswami, J.

1. In this case the assessee, namely, Maharaja Pratap Singh Bahadur, had agricultural income from his zamindari for all the four assessment years 1944-45 to 1947-48. Assessment was made by the Income-tax authorities for all these assessment years but the income, of the assessee with regard to Interest on arrears of rent was not included In the computation of the assessable income. The Income-tax authorities followed this course in few of the decision of the Patna High Court in Lakshmi Daiji V/s. Commissioner of Income-tax B & O, 1944-12 ITR 309 : (AIR 1944 Pat 198) (SB) (A).

But the view of the law taken by the Patna High Court was reversed by the Judicial Committee in the Commissioner of Income-tax, B & O V/s. Kamakhaya Narayan Singh, 1948-16 ITR 325 : (AIR 1949 PC 1) (B). It was held by the Judicial Committee that the interest on arrears of agricultural rent was not agricultural income within the meaning of Sec.2 (1) of the Income-tax Act and was, therefore, not exempt from income-tax.

The decision of the Judicial Committee is dated the 6th of July, 1948. In accordance with this decision the Income-tax Officer issued notices under Sec.34 of the Income-tax Ac