| On July 27, 1959, the Allahabad High Court entered a final judgment against a former tax collector who was granted a pension in perpetuity. The court held that the amount of the pension was not taxable as income and instead came to the conclusion that it was a share of revenue generated from land or rent collections. According to the court's order, filed on July 27, 1959, Sri Trivikram Narain Singh ("Sri Trivikram"), a Hindu undivided family headed by one Sri Trivikram Narain Singh ("Raja Chet") who was the original founder and owner of what is known as Ausanganj State in Benaras, had no interest in land or in the revenue of the state. The court also found that the amount of the pension was not agricultural income and did not fall within the category of agricultural income tax. The court further ruled that the amount of the pension received by the assessee was not taxable because it was a payment of the compensation for relinquishing his title to those lands. The court further ruled that the amount of the pension entitled to be paid by the assessee was not agricultural income. The court concluded that the matter arose from a statutory obligation of the Government to pay it, and therefore there was no basis for the allocation of the pension. The court ordered the Collector of Benaras to determine whether the amount of the pension should be distributed as a percentage of the net income of the state. The court also issued an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance of an order suspending the issuance |