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1. Whether printing and stationery charges can be deducted from the gross income under section 7 of the Bihar Agricultural Income-tax Act? Analysis: The judgment addresses the issue of whether printing and stationery charges amounting to a specific sum should be deducted from the gross income of the assessee under section 7 of the Bihar Agricultural Income-tax Act. The Commissioner contended that the claim for deduction of these charges does not fall within the specified items of deduction in section 7(2) of the Act. The assessee, on the other hand, argued that the items of deduction listed in section 7(2) are not exhaustive, and the deduction should be allowed as an expenditure incidental to earning agricultural income. The court examined the relevant provisions of the Bihar Agricultural Income-tax Act, specifically sections 7(1) and 7(2), which outline the deductions to be made from the gross agricultural income. It was noted that the language of the Act differs from that of the Indian Income-tax Act, 1922, and the deductions specified in section 7(2) are considered exhaustive. The court emphasized that the legislature expressly mentioned how agricultural income is to be computed under the Act, limiting the scope of deductions available to the assessee. Referring to legal precedents and the Supreme Court decision in Calcutta Co. Ltd. v. Commissioner of Income-tax, the court concluded that the principle of allowing deductions beyond those expressly stated in the statute cannot be applied in the present case. Therefore, the court held that the assessee is not entitled to claim the deduction of printing and stationery charges from its gross income under section 7 of the Bihar Agricultural Income-tax Act. The question of law was answered in the negative, in favor of the Commissioner of Agricultural Income-tax, and the assessee was directed to pay the costs of the reference.
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