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TMI Blog1971 (2) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... land would be agricultural income - petition dismissed - - - - - Dated:- 8-2-1971 - Judge(s) : M. U. ISAAC. JUDGMENT ISAAC J.-The petitioner in both these cases is the same. By these petitions, he seeks to quash four orders of assessment made under the Agricultural Income-tax Act, 1950, by the Agricultural Income-tax Officer, Manantody, for the assessment years 1965-66 to 1968-69 both inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s defined in the Agricultural Income-tax Act. The respondent held that under the Kerala Land Tax Act, every land in the State subject to the exceptions provided thereunder, is assessed to land revenue, and that the income derived from unsurveyed lands is also agricultural income, though the tax payable in respect of such lands had not been determined or collected. The only question for decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o fix the amount of, as a tax ; to tax or fine ; fix the value of profits of, for taxation ; to estimate. " One of the meanings given to that word in Black's Law Dictionary is : " To impose a pecuniary payment upon persons or property. " Another meaning given in that dictionary is " to tax ". I have not been able to discern the object of the legislature in limiting the definition of agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a tax liability is imposed by the statute. If that be so, the charge of agricultural income-tax would depend on the question whether the tax payable on the lands from which the income arose has been actually determined by the revenue department. That means that, though all lands in the State are subject to land tax, the income from lands in respect of which the tax payable has been determined by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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