9911796707
TMI Blog1962 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... y for making a fresh assessment in accordance with law was set aside. The facts leading up to these writ petitions are these. The relevant assessment years are 1361, 1362 and 1363 Fasli. The petitioner was served with a notice under the Act calling for a return of income. In the provisional assessment which was completed, the assessing authority included in the assessment of the assessee the income from the land which was standing in the separate name, possession and cultivation of his wife, sons and daughters. The petitioner filed an objection against the inclusion of the land belonging to and entered in the name of his family members. The assessing authority, however, overruled the objection and made the assessment by invoking the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Lucknow. While these three revisions were pending (they remained pending till 26th March, 1962), the assessing officer by an order dated 14th December, 1959, assessed the petitioner according to the directions given by the learned Additional Commissioner by excluding the income from the area of land which stood in the name and was in the possession and cultivation of the petitioner's wife, sons and daughters. No stay order was obtained from the Board of Revenue nor was any appeal filed against the said assessment order dated the 14th December, 1959, which was made pursuant to the said order of remand. Ultimately, however, the Board of Revenue accepted the said three revision petitions filed by the State Government against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision is pending against an order of remand before the appellate or revising authority and the trial court in pursuance of that remand order passes a decree or makes an assessment order it must necessarily be subject to the ultimate result of the appeal or revision filed against the order of remand. The trial court must in the absence of a stay order from the court superior to the court remanding the case to him carry out the mandate of the court which remanded the case to him. But any order which is passed by him will be subject to the ultimate decision of the superior court. I am supported in the view I have taken by the authority of this court in the case of Uman Kunwari v. Jarbandhan [1908] I.L.R. 30. All. 479, where it was laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he effect of setting aside the assessment order passed by the assessing authority dated December 14, 1959, which was passed in pursuance of the order of remand by the learned Additional Commissioner. The next question which falls for consideration is as to whether section 4A of the Act is retrospective in its operation so as to cover transfers made prior to the insertion of this section by Act XIV of 1953? No decision under the Sales Tax Act has been brought to my notice. Section 4A reads: In computing the total agricultural income of any individual for the purpose of assessment, there shall be included-- (a) so much of the total agricultural income of a wife or minor child of such individual as arises directly or indirectly-- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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