1969 (3) TMI 25

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..... 19-3-1969 - Judge(s) : K. K. MATHEW. JUDGMENT K. K. MATHEW J.- Section 2(a) of the Agricultural Income-tax Act runs as follows : " 'Agricultural income' means- (1) any rent or revenue derived from land which is used for agricultural purposes ; and is either assessed to land revenue in the State or subject to a local rate assessed and collected by officers of the State Government as suc .....

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..... e derived from it is not agricultural income. The Income-tax Officer has said in the order of assessment that the cardamom land in the possession of the petitioner is assessed to kuthakapattom by the Assistant Settlement Officer for cardamom, and, therefore, it is assessed to tax. This view of the officer is quite wrong. The kuthakapattom payable is not tax assessed on the land. Therefore, the .....

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