ANANTHAPADMANABHA IYER Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THESE are references by the Agricultural Income-tax Appellate Tribunal, Trivandrum, under section 60(1) of the Travancore-Cochin Agricultural Income-tax Act, 1950. The assessee and the questions referred are the same in all the three cases. Only the assessment years are different. The assessment year concerned in Reference No. 6 of 1960 is 1952-53, the assessment year concerned in Reference No. 7 of 1960 is 1953-54, and the assessment year concerned in Reference No. 8 of 1960 is 1955-56.

(2.) THE question referred are :

(3.) IN view of the above decision with which we are in agreement, it must follow that any rent or revenue derived by the assessee from land which is used for agricultural purposes will be liable to agricultural income-tax under the Travancore-Cochin Agricultural INcome-tax Act, 1950, only if such land is either assessed to land revenue in the taxable territories or is subject to a local rate assessed and collected by officers of the Government as such. It is not contended that the lands of the assessee are subject to any local rate assessed and collected by officers of the Government as such. The only contention of the department is that they are assessed to land revenue and as a result the rent or revenue derived by the assessee should be considered as agricultural income and taxed on that basis.