KUNHAMMAD HAJI Vs. AGRL. INCOME-TAX OFFICER, VAYITHIRI

JUDGEMENT

(1.) The petitioner has been assessed to agricultural income tax for the assessment year 1958-59 under the Agricultural Income Tax Act, 1950. This petition challenges the validity of that assessment under Articles 226 and 227 of the Constitution.

(2.) The assessment order concerned is Ext. P1 dated 10-3-1959. The notices demanding the tax and surcharge are Exts. P. 4 and P. 5 dated 21-3-1959.

(3.) The State's power to impose taxes on agricultural income is derived from Entry 46 in List II of the Seventh Schedule to the Constitution. According to Article 366(1) of the Constitution "agricultural income" means "agricultural income as defined for the purpose of the enactments relating to Indian Income Tax". The definition of "agricultural income" in S.2(1)(a) of the Indian Income Tax Act, 1922, is "any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in the taxable territories or subject to a local rate assessed and collected by officers of the Government as such".