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Assessment of agricultural income for the year 1987-88, rejection of accounts, estimation of yield, allowance of expenses, adequacy of tapping expenses. Analysis: The judgment pertains to an assessee under the Kerala Agricultural Income-tax Act for the assessment year 1987-88. The assessee challenged the order of the Agricultural Income-tax Appellate Tribunal regarding the rejection of accounts and estimation of yield. The assessee had purchased property in multiple names without maintaining separate accounts, leading to a best judgment assessment by the authorities. The main contention before the court was the adequacy of tapping expenses allowed. The Appellate Tribunal extensively discussed the rubber estate's details, tapping expenses claimed, yield per block, and concluded that the expenses allowed were adequate and higher than usual guidelines. The court emphasized that the quantum of tapping expenses is primarily a factual issue. The Appellate Tribunal, being the final fact-finding authority, thoroughly considered all relevant factors and concluded that the tapping expenses allowed were sufficient, even if higher than standard guidelines. The court noted that since the determination of tapping expenses is fact-specific, the Tribunal's decision on this matter is not typically subject to revision unless there are errors of law. In this case, the court found no grounds to interfere with the Tribunal's decision, as it was based on a factual assessment and there was no legal error. Ultimately, the court dismissed the revision, upholding the decision of the Appellate Tribunal. The court ruled that there was no legal basis to challenge the adequacy of tapping expenses allowed, as the Tribunal's decision was a factual finding based on a detailed evaluation of the case. Therefore, the common order passed by the Agricultural Income-tax Appellate Tribunal in 1991 did not warrant revision due to the absence of any legal errors.
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