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TMI Blog1949 (8) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds that they should have been assessed to property tax under Section 81(4) of the Act and not under Section 81(3) and they should have been separately and individually assessed on the share of the property held by each of them. Their contentions were accepted by the Courts below. It is unnecessary to set out other defences which are not now material. 2. The appellant urged two points before me (i) the assessment in this case was rightly made under Section 81 (3) of the Act, and (ii) even otherwise, it is not open to the civil Court to decide on the propriety of the assessment in this case. Lands which are not used exclusively for agricultural purposes are taxable on a percentage of their capital value under Section 81(3), while lands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Singh v. Sheo Prakash Ojka (1924) 47 M.L.J. 824 : L.R. 51 LA. 381 : I.L.R. 46 All. 831 it was held that a mango tope was not land used for agricultural purposes within the meaning of Section 79 of the Agra Tenancy Act, 1901. Agriculture in its ordinary and primary sense implies the tillage or cultivation of the soil by human effort with or without the aid of animal or mechanical power. It is also used in a wider sense to cover the allied pursuits of harvesting and gathering in the crops and the rearing of live stock, see Kadirvelsami Naicker v. Sultan Ahmed AIR1947Mad160 . An anthology of Indian decisions on this topic will be found in Sarojini Devi v. Subramaniam (1944) 1 M.L.J. 361 : I.L.R. 1945 Mad. 61, where this Court held that man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s like the present one are collected and used as fuel while green leaves are used as bedding for cattle and manure for cultivable lands. D.W. 1 admits that the shrubs and plants on this land may grow into trees fit for firewood and that the dry leaves of the plants are used as fuel. On this evidence it cannot be said that the land now sought to be assessed is used exclusively for agricultural purposes. 4. Further I consider that the Court had no power to interfere with the assessment levied by the Municipal Council or its executive authority in this case. Section 354(1) of the Act omitting portions not now relevant, is as follows: No assessment or demand made, and no charge imposed, under the authority of this Act shall be impeached o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion on a matter of fact which it was within its competence to decide. If so, their remedy was by way of an appeal to the Municipal Council. The Civil Court cannot assume the powers of the assessing authority and investigate the facts afresh to find out whether its conclusion on the facts is correct. If on the facts found, assumed or admitted by the assessing authority, the assessment is found to have proceeded on an erroneous basis, the Civil Courts can step in and declare the invalidity of the assessment on the ground that the provisions of the Act have not been in substance and effect complied with. No statutory body can give itself power to impose a tax on citizens by an erroneous interpretation of the taxing provisions in the statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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