PART V1IJJ UTTAR PRADESH GAZETTE, DECEMBER Si, found it difficult to pay their dues which were to be adjusted in their Z&mindari Abolition compensation money. • Some of the big assesseea have also obtained stay orders from various courts. The U. P. Agricultural Income Tax (Amendment) Act. 1034. received the assent of the Governor in October, 1954, and as such action for the asueas- ment and^collection of tax pertaining to 13HO T\isli r-oulH not be taken at proper"time. (d) Appeals—Four hundred and ninety-six appeal;-. Mere pending in the Court of the Agricultural Income Tax Commissioner' 2,524 were filed during the year under report, making total of 3,020 appeals for disposal. Out of these 1962 appeals were decided by the Commissioner, Agricultural Income Tax. leaving ,i balance of 1,1)58 cases. The amount of tax enhanced and reduced, as a result of these appeals. w«n \\*. 11.743-7 and Es. 4,16,910 respectively. (c) Revisions— One him red and twenty revision cases weiv pencl' ing in the Court of the Agricultural Income Tax Board, 424 cases wer* tiled during the year under report making tutal of 544 cases fo1' disposal. Out of these 277 cases were decided by the Board leaving a balance of 267 cases. The amount reduced and enhanced, as a result of thes3 revisions, was Rs. 128-7 and Rs. 15,777 respectively. (/) The annual average expenditure for the last six years comes to Rs. 2,28,025 against the average collection of Rs, 88,02.162. The cost of administration works out to be at 2 -3 per rent of the tax collected.* *NoTE—The report for the previous year contained fiacres relating to Fasli year, while the figures in. the above report related to Revenue Year. Hence there ia some variation, in these figures for the two years. 17. A review of the appellate work of the Board of Revenue—The number of Judicial members who worked during t4^ period under review was 5. During the year under report, 5.20A appeals and revisions were filed mider the U. P. Tenancy Act and the Kumaun Tenancy Rules before the Board of Revenue as against 3,154 in the previous year. Adding 11,741 cases pending at the beginning of the year, the total for disposal stood at 16,947 as against 16,047 in the preceding year. Of these 8,805 as against 4,306 in the preceding year were dis- posed of leaving a balance of 8,142 cases pending at the close of the year as against 11,741 cases pending at the close of the preceding year. The percentage of successful appeals was 8 -9 as against 6 -9 in the pre- ceding year. Institutions of appeals and revisions under the U. P. Land Revenue Act increased from 330 in the previous year to 552 during the year under report. Adding 1396 appeals and revisions including miscellaneous applications pending at the beginning of the vear, as against 1,344 in the preceding year, the total for disposal stood at 1,948 as against 1,68 0 in the preceding year. Of these 631 as against 284 in the previous year were, disposed of leaving a balance of 1,317 oases pending at the close of the yew as against 1,30ft cases last year. As against S5 appeals and revisions filed under the U. P. Zamindari Abolition and Laud Reforms Act, during the preceding year 120 were filed dnring|the year under report. Including 66 cases pending at the close of the preceding year, the total for disposal stood at 186 as against 85 in the previous year. Of these 21 eases as against 19 cases in the preceding year were disposed of leaving a balance of 165 cases at the close of the year as against 66 in the preced- ing year. Only 2 cases were instituted under the Debt Act during the year under report. The 133 (revised figures) cases under the Encumbered Estate Act which were stayed under the orders of Government remain- ed pending during the year under report also. Thus the total number of oases pending at the close of the year under review was 135. There are now no Courts of the Honorary Assistant Collectors in existence injhe State. is A review on the appellate worfc of the Commissioners—-3>ur Commissioners worked up to July H. 1954 6 worted up to August S3, X904, and thereafter 7 Commissioners' worked till the end of the yea.f review, 8ft?