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R. L. GULATI, R. S. PATHAK
Mahant Indresh Charan Das – Appellant
Versus
State of Uttar Pradesh – Respondent
JUDGMENT
Pathak, J. - The Revision Board, constituted under the U. P. Agricultural Income Tax Act, 1948, has referred the following question u/s 24(4) of that Act:
"Whether, under the circumstances of the case, the property was held by the assessee under 'other legal obligations' wholly for religious or charitable purposes ?"
2. A notice u/s 15(3) of the U. P. Agricultural Income Tax Act was served on Mahant Indresh Charan Das, Sajjada Nashin, Darbar Guru Ram Rai, requiring him to furnish a return of his total agricultural income for the year 1355 Fasli. The assessee replied that the agricultural income of the darbar was exempt from tax u/s 8 of the Act. The contention found favour with the assessing authority and the proceedings were dropped. Assessment proceedings pending for the years 1356, 1361, 1362 and 1363 F. were similarly closed. The assessing authority who took proceedings for the years 1357 to 1360 F., however, adopted a different view and held the assessee liable to tax. Appeals were filed by the assessee against those assessment orders but the appeals were dismissed. Nine revision applications were filed before the Revision Board, five by the State relating to the years 1
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