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 by two 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% of the current demand of rent for and of arrear realisations 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 a review petition before the Commissioner of Agricultural income tax, Assam, when he claimed a further deduction of collection charges at 15% of the arrear rent demand. In dealing with the matter the Commissioner of Agricultural income tax, Assam, states in disorder that "the petitioners 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% on the whole rent demand of the Estate which includes current and arrear demand during 1938-39." 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 demand to be the sum realised in the previous agricultural year on account of agricultural income mentioned in the said sub-clause.

Under Section 7(c) a sum equivalent to 15% 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 income. The Commissioner decided that on the petitioner admitting that 15% 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% will be admissible once only. The Commissioner, therefore, allowed the deduction of 15% in respect of the arrear demands for one year, but held that no such deduction would be allowed in future years.

The assessee was assessed in April 1940. The Commissioners order is dated December 5, 1940. On September 3, 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 of the Assam Agricultural income tax Act, 1939, include arrear 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 years. His interpretation of the clause is supported by a decision of this Court which is reported in In the matter of Brojendra Kishore Roy Chowdhury. The assessee, Raja Prabhat Chandra Barua died on September 25, 1942, and the first question which has been raised in this particular reference is whether the executors of Raja Prabhat Chandra Barua are properly on the record and whether they are liable to meet the demands on the original assessee.

Section 2 (e) of the Act defines assessee as a person by whom agricultural income tax payable. Section 2(m) defines "person" as "an