9911796707
TMI Blog1998 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... that the second respondent passed the revised orders under section 65A(3) of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the Act"), by his proceedings GIR. No. 31/R/UPM/1981-82, dated September 14, 1987, for the assessment years of 1981-82 to 1986-87 bringing the above 98.99 acres as "escapement". It is further stated that the second respondent has classified the abovesaid lands as "tope other than coconut", relying on the inspection report of the Assistant Commissioner of Agricultural Income-tax, Madurai. It is stated further that the land is unirrigated dry land and hence the petitioner is not liable to pay the agricultural income-tax. He further contended that as there is no agricultural operation in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the first respondent. The petitioner has further stated that the first respondent without going into the provisions of law and without applying his mind, has passed orders on August 5, 1989, dismissing the revision petitions, Learned counsel for the petitioner has contended that the revised order of assessment as confirmed by the first respondent is illegal and without jurisdiction. He further contended that there is no income from the land or trees. The petitioner's counsel further contended that in the enquiry report since it has come out that it is only "tope", the authorities should have excluded the lands from the levying of the agricultural income-tax as there are no basic operations and also subsequent operations. Hence, he argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... op intermingled with such plantation crop or for purposes subservient thereto and is either assessed to land revenue in the State or is subject to a local rate assessed and collected by officers of the Government as such and includes any plantation in any forest land." Section 2(r) defines "plantation" : " 'plantation' means any land used for growing all or any of the plantation crops with or without any other crop intermingled with such plantation crops." Section 2(rr) defines "plantation crops" to mean : "arecanut, tea, coffee, rubber, clove, cardamom or pepper." Learned counsel appearing for the petitioner has argued that even assuming that the "tope" as defined under section 2(y), any land containing large groups of fruit tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivation of the land in the strict sense of the term, meaning thereby tilling of the land, sowing of the seeds, planting and similar operations on the land. These are basic operations and require the expenditure of human skill and labour upon the land itself.' Their Lordships refer to the basic operation mentioned above, and also the subsequent operations like weeding, digging the soil around the growth, removal of undesirable undergrowth and all operations which foster the growth and preservation of the same from insects and pests. The human labour and skill spent in the performance of these subsequent operations like tending, pruning, cutting, harvesting and rendering the produce fit for the market, though they would be agricultural oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 65. In this case also it is evident that there is no evidence to show that there are basic operations requiring the expenditure of human skill and labour upon the land itself and also subsequent operations like weeding, digging the soil around the growth, removal of undesirable undergrowth and all operations which foster the growth and preservation of the same not only from insects and pests but also from depredation from outside, tending, pruning, cutting, harvesting and rendering the produce fit for the market. If there are any basic operations and subsequent operations, then it can be construed that the agricultural operations have been performed with regard to any land. It can also be said that they have been used for "agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural income. The reference to the lands being classified as "tope" in the revenue records and the direction by the Commissioner of Agricultural Income-tax on the said basis, has also no material to support it, except the classification of the lands as "tope". It was held by the Supreme Court in CWT v. Officer-in-Charge (Court of Wards) [1976] 105 ITR 133 that the classification in the revenue records is not conclusive and there was absolutely no evidence of any dry crops having been raised in these lands and in the absence of any such crop having been raised, the classification in the revenue register would also have no evidentiary value. In view of the above fact, it will be followed in this case that when there were no agricultural op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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