9911796707
TMI Blog1996 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances of the case, is the finding of the Tribunal that the income from 60.79 acres of unregistered coffee area is not included in the accounts of assessee supported by any material or evidence ? (ii) Was the Tribunal right in law in holding that the burden is really on the assessee to prove with evidence that the disclosure of income made by it is full and complete ? (iii) In the absence of any allegation or finding that the assessee has concealed any yield or income, was the Tribunal right in law in holding that addition of income from 60.79 acres is called for merely because in the statutory registers and in the excise registers this area was not included for want of registration under the Coffee Act of 1942 ? (iv) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the 1991 Act would govern the situation. Be that as it may, on hearing learned counsel for the parties, we find that the basic jurisdictional aspect or question requires a real probe and therefore for the following reasons such direction would have to be issued. The land in question is Revenue Survey No. 519/4 of Kalpetta, originally in the possession of one Paithal Nair. This was under an agreement of lease. The situation is as old as the year 1942 when coffee plantation commenced under the Coffee Registration Certificate No. 1301, dated March 20, 1944. A contiguous extent of 100 acres also came under plantation soon thereafter under the said amended coffee registration certificate on May 8, 1946. The late one Miss Fletcher happened ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the problem of registration is mainly based on the actual and physical possession of the land applied for and the factual possession of the use of the land for coffee plantation and produce. It is clearly observed that what matters is actual possession and not lawful possession and produce as a result thereof in the matters relating to the question of registration. It needs to be stated that the said proceedings of the original petition are a matter of record showing the question agitated therein. These two petitions relating to the assessment years 1982-83 and 1983-84 relates to the estimated addition of income from coffee from an area admeasuring 60.79 acres out of this large extensive land. Throughout the contention on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the actual extent of the estate was not ascertained and it was only when the Taluk Surveyor surveyed the land in 1987, it was found that the total planted area presumed to be 300 acres was reduced to 194.64 + 60.79 totalling 250.43 acres, with the addition of 24.30 acres of Kaniambetta estate located 8 kms. away from the Woodland Estate in question. It was also contended that under the Coffee Act, 1942, coffee produced should be pooled with the approved pooling agent alone and in the situation coffee pooled is not sold to any others than the pooling agent--Pierce Leslie India Limited. Reading the judgment of the Tribunal the extent of the land would be in the following manner : Acres Woodlands Estate 194.64 Mandakamoola 24.30 New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that the land out of the Woodland Estate admeasures 194.64 acres and a reasonable inference therefrom that the amount of coffee produce pooled must have been the produce of the land admeasuring 194.64 acres only. It is not possible to jump in this manner. Firstly, for all the years earlier the position was the same and was accepted, Apart therefrom that there is a dispute, the State Government urging that the land escheated to the Government and the assessees urging title thereto, there being no dispute that the actual and physical possession and cultivation of the land in question (60.79 acres) was with the petitioners and along with the land admeasuring 194.64 acres was known both to the State as well as to the assessees and other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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