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TMI Blog1960 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... mal Lodha JUDGMENT Sarjoo Prosad, CJ. This reference has been made by the Appellate Agricultural Income-tax Tribunal under section 86(2) of the Rajasthan Agricultural Income-tax Act, 1953 (XXIII of 1953) (hereinafter called the Act) at the instance of the petitioners. The petitioners, assessees, are jagirdars of the erstwhile Mewar State. Within the ambit of their jagirs, large forest areas ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es" within the meaning of the Act and, therefore, any income derived from the forests in question could not be taxable as agricultural income. Against that order, the Agricultural Income-tax Officer preferred appeals to the Tribunal. The Tribunal took the view that if there was any expenditure of human skill or labour to aid the growth of the trees in the forest areas, the income derived from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Agricultural Income-tax Act, 1953?" The definition of "agricultural income" as given in section 2(1) of the Act is almost in identical terms with the definition as given in section 2(1) of the Income-tax Act, which came up for consideration before the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy [1957] 32 I.T.R. 466 (S.C.). What is meant by agricultu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove. Where, therefore, the products on the land have not been raised by the performance of those basis operations, the other subsequent operations cannot by themselves be regarded as agricultural operations, so as to make the income derived from such produce agricultural income under the law. It would thus appear that on the above authority the view of law taken by the learned Commissioner appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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