RAMACHANDRA GAJANANA HEGDE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE revision petitions arise out of the order dated May 5, 1978, of the Commissioner of Agricultural Income-tax, Bangalore, made under s. 35 of the Karnataka Agricultural Income-tax Act, 1957 ("the Act"). The Commissioner by the said order set aside the assessments for the years 1971-72 to 1974-75. He has directed the assessing officer to include four acres havinga coconut plants which had then not reached the stage of yielding which the assessing officer has excluded for reaching the conclusion that the petitioner was non-assessable.

(2.) THE only question that arises for consideration in these cases is whether the lands which are having commercial crops but not yet started yielding any income should or should not be included for the purpose of determining the exemption limit provided under the then proviso (ii) of Part I of the Schedule under s. 3 of the Act. THE said proviso (ii) reads :

(3.) THE view taken by the Commissioner appears to be one-sided. Section 67(1) provides that "any person who derives agricultural income from land not exceeding one hundred and fifty acres in extent of the eighth class of land..., may apply to the prescribed officer for permission to compound the agricultural income-tax (and super-tax) payable by him and to pay in lieu thereof a lump sum at the rates specified in sub-section(2)."