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It seems to us clear that s. 6 as originally framed gave an assessee the right to exercise the option, unfettered, only once after the commencement of the Act if he once selected one method of computation of agricultural income he could not vary it subsequently in any year without the permission of the Board of Revenue which was given absolute discretion to grant or to refuse such permission. At any rate, that was how the original unamended provisions were authoritatively interpreted by the Allahabad High Court. Relying upon the deletion of the original proviso to s.6(1) of the Act by the Amending Act XVIII of 1954 and the deletion of the word "first" which occurred originally in Rule S as also the deletion of Rules 6 and 7, counsel for the appellant contended that whatever may have been the position under the original s. 6 and original Rules 5, 6 and 7, under the amended s.6 read with the amended Rule 5 it would be clear that there is no restriction on the assessee`s right to change the option and it would be open to an assessee not merely to change his option every year but even to change his option during. the year by filing a fresh return or a revised return for the same year indicating the change in the declaration accompanying such fresh return or revised return provided, of course, it is done before the assessment is completed by the Assessing Authority. In our view, there is considerable force in this contention for the reason that whatever restrictions had been imposed on the change of option by the original proviso to s.6(1) have been removed and the concept of "first return deleted from Rule 5. That being so, the expression "his return of income" occurring in Rule 5 would apply to any of returns contemplated under s.15 of the Act, namely, (1) a return filed in pursuance of the general notice issued and published by the Collector under s.15(1): (2) a return filed by the Principal officer of a Company under section 15(2) read with s. 21; (3) a return filed in pursuance of individual notice served upon an assessee by the Assessing Authority under s.15(3) and (4) a return or a revised return filed by an assessee A under s. 15(4), provided that in the first three cases the return is filed within time specified in the notice or the rule or within the extended time granted by the Assessing Authority and in the last case the revised return is filed on account of discovery of a wrong statement in the previous return and is filed before the assessment is complete. In fact, Rule 5 is obligatory and makes it incumbent upon an assessee to file along with his return of income a declaration in Form No. A.I.T.2 indicating his option under s. 6(1) of the Act and as such the exercise of such option including a change of the option indicated in the declaration filed along with a subsequent return or a fresh return or a revised return will be valid provided the return itself is validly submitted. In this view of the matter it is not possible to accept the view of the Division Bench of the High Court that if once option is exercised by an assessee by filing the requisite declaration along with his return for a particular year he will have no right to change his option by filing a fresh return or a revised return before the assessment is made for that year.