1921 (4) TMI 2

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..... for a declaration that the mortgages were nominal and passed without consideration; if they were passed for consideration, then for an account of what might be found due to the first defendant. The first issue was whether the plaintiff was an agriculturist. Undoubtedly the major part of his income was derived from the produce of mango trees. But it has been held in both Courts that he is not an a .....

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..... t to see how he can in any sense be less of an agriculturist than if he let out the right. The test seems to be whether the income is derived from the produce of the land, and not upon the actual quantum of labour which has to be bestowed in getting in the crop. If that were not so, it would be extremely difficult to know where to draw the line, For instance, if a man planted mango trees they woul .....

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..... art of his income from these mango trees, he must be considered an agriculturist, and will be entitled to the benefit of the Act. The appeal must, therefore, be allowed and the case sent back to the trial Court to take an account of what is due under the suit mortgages under the Dekkhan Agriculturists' Belief Act. Costs will be costs in the suit. Shah, J. 2. I agree. - - TaxTMI - TMI .....

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