Judgement

NARASIMHAM, J. :- This Special Bench was constituted to hear the preliminary question as to whether the decision of a Division Bench of this Court in- Sri Rama Chandra v. Collector of Agricultural Income-tax, AIR 1952 Orissa 281 (A) regarding the construction of the words "an order under S.28 enhancing an assessment or otherwise prejudicial to him" occurring in sub-s.(2) of S.29, Orissa Agricultural Income-tax Act, requires revision in view of the decision of the Privy Council in-Commr. of Income-tax West Punjab, North West Frontier and Delhi Provinces, Lahore v. Tribune Trust Lahore, AIR 1948 PC 102 (B) which unfortunately was not cited before the said Division Bench of this Court.

2. The petitioner was assessed to agricultural income-tax by the Agricultural Income-tax Officer, Balasore. He appealed against the assessment to the Collector of Agricultural Income-tax under S.25, Orissa Agricultural Income-tax Act. The Collector gave him partial relief and directed revision of the assessment in accordance with the instructions contained in his order dated 8-12-49. Against the appellate order of the Collector of Income-tax, the petitioner had two remedies (i) a petition in rev