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