JUDGMENT

McNair, J. - We have before us ten references from the Board of Agricultural income tax in Assam in which a simple question has been referred to this Court for its opinion. In Reference NO. 15 of 1942 certain preliminary points have been taken on behalf of the assessee. As a matter of convenience we consider that it is unnecessary to deliver separate judgments in each reference but we will consider the various points that have arisen in one judgment which will govern all the references. In Reference No. 15 of 1942 Raja Prabhat Chandra Barua was assessed by the Agricultural income tax Officer, Gauhati, in respect of the agricultural income tax for the year 1939-40. In computing the total agricultural income of the year, certain sums being the equivalent of 15 per cent. of the current demand of rent for and of arrear realizations on account of salami and forest during the year were excluded by the Agricultural income tax Officer on account of the deduction permissible u/s 7(c) of the Act. An appeal was taken to the Assistant Commissioner, and thereafter the assessee filed u/s 27 of the Act, review petition before the Commissioner of Agricultural income tax, Assam, when he claimed a further deduction of collection charges at 15 per cent. of the arrear rent demand. In dealing with the matter the Commissioner of Agricultural income tax, Assam, states in his order that

the petitioner's contention is that if the arrear rents are included for the purpose of computation of total income, he should have also been allowed deduction at the statutory rate of 15 per cent. on the whole rent demand of the estate which includes current and arrear demand during 1938-89. The relevant section of the Assam Agricultural income tax Act, 1939, for the determination of the total agricultural income from rent or revenue is Section 7, in accordance with which the agricultural income mentioned in Sub-clause (1) of Clause (a) of Section 2 shall be deemed to be the sum realised in the previous agricultural year on account of agricultural income mentioned in the said Sub-clause (1).

2. u/s 7(c) a sum equivalent to 15 per cent. of the total amount of the rent which accrued due in the previous agricultural year in respect of the charges for collecting the same may be deducted against the total gross in-come. The Commissioner decided that on the petitioner admitting that 15 per cent. allowance for arrear demand will apply only for this year and in future years claims for such deduction will not be made, nor will they be admissible, because for a particular item of rent brought under taxation the collection charges of 15 per cent. will be admissible once only. The Commissioner therefore allowed the deduction of 15 per cent. in respect of the arrear demands for one year, but held that no such deduction would be allowed in future years.

3. The assessee was assessed in April 1940. The Commissioner's order is dated 5th December 1940. On 3rd September 1942 the Board of Agricultural income tax, Assam, referred the following question of law for decision to this Court: Does the phrase " accrued due in the previous agricultural year in Clause (c) of Section 7, Assam Agricultural income tax Act, 1939, include arrears as well as current dues?" The opinion of the member of the board was that the answer to the question should be that the phrase "rent which accrued due in the previous agricultural year " refers only to the current demand of rent for that year. His interpretation of the clause is supported by a decision of this Court which is reported in Benoy Kumar Acharjee Choudhury and Others Vs. Ahammad Ali and Others, AIR 1942 Cal 467 :. The assessee Raja Prabhat Chandra Barua died on 25th September 1942 and the first question which has been raised in this particular reference is whether the executors of Baja Prabhat Chandra Barua are properly on the record and whether they are liable to meet the demands on the original assessee.

4. Section 2(e) of the Act defines ass