KALLAPPA KADAPPA DESAI Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition the validity of the order passed by the Agricultural INcome-tax Officer, Belgaum, in No. BG/A-19-91-106 of 1959-60 dated September 23, 1960, is assailed on two grounds.

(2.) FIRSTLY, it is urged that the order in so far as it took into account the agricultural income of the son of the petitioner is opposed to law. The second ground urged is that in determining the agricultural income of the petitioner, the Agricultural Income-tax Officer could not have taken into consideration the entire received by the petitioner from his tenants, i.e., both in respect of lands used for commercial crops and lands used for growing non-commercial crops.

(3.) THE other and the more important objection taken by Sri K. S. Srinivasa Iyer, the learned counsel for the petitioner, is that the Agricultural Income-tax Officer preferred to ignore the definition of agricultural income found in the Agricultural Income-tax Act and follows the direction said to have been issued by the Government. "Agricultural income" is defined in section 2 (1) (a) thus :