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"504            ,                           UTTAR PRADESH GAZETTE, DECEMBER 31, l'955                     [PABT VIII

against l-is 115 -OS lakhs in the previous year.' A sum of Rs. 138-46
lakhs fell due for collection during the year out of which a sum of
Jls. Slf-ol lakhs was suypended and P»/s. 40..573 remitted. The not
demand amounted to Us 107-75 lakhs out of which Rs. SO -72 lakhs
were collected. The collection worked out at 74 -S per cent against
s;} ••! per cent in the previous year. The decline in the percentage o
collection was partly clue to the fact that the outstanding instalment
relating to pre-vedting period against ex-intermediaries were pendinr/
adjustment against the compensation and partly to the dimcultiey
experienced in the eastern districts, which are every year visited b .
floods and drought.

(D) Mtthkana — After the abolition of Zamiudari . Malikaiui is
now collected in the noil- Zammadari Abolition area only. The total
Malikana demand stood at Rs. 29,617 which included Rs. 28,144 as
arrears of the previous year and Rs. 1,473 as current demand. Of
the current demand a sum of R.s. 1..412 has been collected leaving a
balance of Ra. HI only while the whole of the amount of arrears relat-
ing to 1359 F. is pending adjustment against the compensation
payable to ex-intermediaries.

15. Coercive Processes — Coercive processes were issued for the
collection of 5 per cent of the total demand as in. the previous year.
The number of processes issued showed an all-round increase of 3i,29G
over last year's. The writs of demand increased from 3,2J7 to 4,778,
citations to appear from 18,772 to 35,556. warrants of arrests from
43,431 to 52,242, attachment of movable property from 18,359 to
22.382 and attachment of immovable property from 2S to 125. The
number of persons actually detained was 4.605 as against 1,868 in
the last year. There were 8 cases as against 4 in the previous year in
which sale of immovable property took place. Out of 88 cases of
attachment of holding, sales took place only in 11 cases.

1C Working of Agricultural Income Tax Act— (a) This is the seventh
year of the working of the U. P. Agricultural Income Tax Aot, 1948
(Act III of 1949). The Act was enforced in the merged State of
Tehri-Garhwal from July 1, 1954, and it now stands applied to the
whole of Uttar Pradesh. There was no change in the set up.

(b)  After    the   coming  into   force   of   the "U.   P.   Agricultural
Income Tax  (Amendment) Act,   195:1, it was felt that some more
changes were necessary in order to make the Act more convenient
to the people concerned and to avoid unnecessary loss of income.    The
Act   was.   accordingly    amended   further   by   the U.    P  Agricul-
tural Income Tax  (Amendment) Act,  1954, which camo into force
from July 1, 1954.    It has raised the exemption limit from RH   3,000
to Us. 4,200 and has abolished the super-tax and the different ratea of
taxes for companies and individuals.   Thu Act also gives an option
l.o tho  owners  of orchards    and grove-holders   to  get their  income
assessed eithei' under section fi (2) (rt) or 6 (2) and empowers the Land
Reforms   Commissioner to lix suitable multiples  for computing the
income from groves and orchards and also for the Jand newly brought
under cultivation.

(c)  Notices for tho assessment of tax    rolaiing bo 136U F were
issued in 32,133 cases and the number of assuawues was 13,054.    The
total tax assessed and collected for the various Fasli years thus been
as follows :

Porcuntuso uf
1'auli yuar                          AesusataonL           Nut cuiluulioii                  Oollnction

13-V*                     .                   I,0»,S,"i,2ai                       ISU7,BO,J8<)        Ahnul   Kill jjui' i-uul.

l3Ji6                  ..                   l,16.10,tlU'J                       l,lO,82,Sbfi                   Dillu.

1IJ57                ..                1,10,37,070                   1.00,37,383                 Dittn.

135d       ,       1,33,84,166         (11,43,162   JH pur nunl .
I860      ..       71,07,125         37.28,071)   40 pin- ocnt.

Tho maiu rmiison for low   collection   ol'  tax ptji'Ltdn to   1359 P.
antl 1360 B1 is   that after the  abolition   of  Kamiudari, the asaessees