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Revision Side No. 192 of 1955‑56, decided on 15th August 1956, District Layallpur.
ord "year"‑Not defined in Act‑"Year" means calendar year.
Owner's death‑His whole holding can be taken into account in year in which he passes away.
Ghulam Ali Alvi for Petitioners.
Agricultural Income Tax is assessed every year. The word "year" is not defined in the Agricultural Income Tax Act, 1951, the assumption, therefore, is that the word "year" means the calendar year.
An assessee dies during the course of a year. The question arises whether the tax levied for that year should be in respect of his holding as a whole. The Act employs the following phraseology :‑
" The tax shall be assessed every year in respect of income from land."
" The tax shall be assessed on the basis of the total land revenue which was payable in respect of the preceding year.
This phraseology tends to show that the tax is really a tax on the income in the preceding year. On this basis, the assessee's whole holding can be taken into account in the year in which he passes away.
Another way of looking at the same matter would be that if an owner continues alive for one day in a particular year, he can be assessed under the Act in that year, and if he is so assessed, his whole holding would be taken into account.
For both the above reasons, I consider that the petitioners are not entitled to say that the second instalment of the year 1954, should be charged from them on the basis of their individual holdings inherited from their father on his death on 6th July 1954. 1, therefore, dismiss this petition for revision.
K. M. A. Petition dismissed.
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