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Revision Side No. 1404 of 1952‑5 3, decided on 21st September 1953, from District Sargodha,

Punjab Agricultural Income Tax Act (XVI of 1951), as amended by Punjab Agricultural Income Tax (Amendment) Act (XIX of 1952), S. 8‑Transferor and transferor agreeing to pay jointly tax assessed on transferor‑Collector should approve transfer.

The Commissioner Rawalpindi has forwarded four appeals treating them as revisions under section 16 of the Land Revenue Act, vide his report dated 26th June 1953.

2. The facts are that Inayat Ullah Khan, an assessee of the Agricultural Income‑tax, transferred by means of oral agreement of 14th May 1952 in favour of his three sons Shafatullah Khan, Shujatullah Khan and Sharifullah Khan certain agricultural lands. Sharifullah Khan further transferred his share in favour of his wife Mst. Zar Begum by means of a registered deed dated 9th June 1952. Four mutations were duly entered to give effect to these transactions. While the Tahsildar recommended sanction of the transfer in view of the undertaking given jointly by the trans feror and the transferee in all the cases to their liability to pay agricultural Income‑tax, the Revenue Assistant did not support the recommendation on the ground that the provisions of the recent "Agrarian legislation" were being invoiced. The Collector, accepting the recommendation of the Assistant Collector, refused to accord sanction under section 8 of the Punjab Agricultural Income Tax tact, 1951, as amended by Act X IX of 1952. The parties went in appeal before the Commissioner. The learned Commissioner, although finding the appeals as tune‑barred, decided to teat them as revisions, because important legal points were involved In the case.

3. The Commissioner has drawn attention to the amendment effected In the Agricultural Income Tax Act of 1951 by Act XIX of 1952, in section 6 whereof it has been provided that where the transferor and the transferee undertake to pay jointly and severally, in respect of the period till the transferor's death, the amount of the tax assessed on the transferor, as if the transfer had not been effected, the Collector shall approve the transfer. The Commissioner has rightly pointed out that above‑said amendment to the Act had come into force before the order of the Collector was passed in the cases it follows, therefore, that the Collector had no A choice but to accord his approval to the transfer in terms of section 8 of the Act, since the transferor and the transferee had given joint undertaking to pay the Agricultural Income‑tax In respect of the land In question.

4. For the reasons given by the Commissioner, I accept the revision petitions and accord permission to the transfer being given effect to in all the four cases under section 8 of the Act of 1951 as amended by Act XIX of 1952.

Orders to be communicated to the parties.

A. H. Petition accepted,

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