EMERALD VALLEY ESTATES LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) IN this revision, the following is the short question in regard to which the petitioner-assessee expects an answer :

(2.) WITH regard to the year in question, the assessing authority refixed the income for assessment in the following manner :

(3.) THEREFORE the petitioner-assessee has approached this Court by this petition for answer to the question. The Tribunal has considered the question only on consideration of the contents of the sale deed dt. 29th Nov., 1977, in para 8 of its order. The Tribunal takes up for consideration the question of assessment of harvested crop of cardamom prior to the sale deed dt. 29th Nov., 1977. It was contended before the Tribunal that the value of the harvested crop of cardamom is not the agricultural income at the hands of the petitioner-assessee.