However, in both the appeals the principal question raised is whether an assessee who has once exercised his option in regard to the method of computation of his agricultural income by filing the requisite declaration in the prescribed Form No. A.I.T. 2 alongwith his first or initial return can change the option under the Act? In may be stated at outset that after the judgment was delivered by the learned single Judge of the Allahabad High Court on October 13, 1961 answering the point in favour of the assessee, the Assessing Authority, since no stay was obtained during the pendency of Special Appeal No. 95 of 1962, proceeded with the assessment of the appellant on the basis of that judgment and completed the assessment on December 19, 1962, in accordance with section 6(2)(a) of the Act and 115 we are informed at the Bar that the appellant has paid the tax according to that assessment order.