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Whether income derived from unauthorized occupation of poramboke land can be taxed under the Tamil Nadu Agricultural Income-tax Act, 1955. Analysis: The High Court of Madras addressed the issue of taxing income derived from unauthorized occupation of poramboke land in tax revision cases against the Tamil Nadu Agricultural Income-tax Appellate Tribunal's order. The court examined the definitions of "agricultural income," "land," and "person" under the Act to determine the scope of taxation. The Act defines agricultural income as any income derived from land used for agricultural purposes. The definition of "land" includes various categories but excludes land used exclusively for pasture or as a house site. The term "person" encompasses individuals, associations, and entities holding property in various capacities. The court further analyzed the definition of "to hold" under the Act, which means to possess and enjoy land as an owner, tenant, mortgagee in possession, or in other specified capacities. Since the respondent did not own the poramboke land and was a trespasser with B memos issued under the Tamil Nadu Encroachment Act, the court concluded that the respondent did not fall within the definition of a "person" under the Act. Therefore, the income derived from the unauthorized occupation of poramboke land by the respondent could not be taxed under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The court upheld the Tribunal's decision, stating that the respondent's income from the unauthorized occupation of poramboke land was not subject to taxation under the Act. As the respondent was not represented in court, no costs were awarded. The tax revision cases, concerning different years but raising the same issue, were dismissed based on the analysis of the definitions and provisions of the Act.
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