ESSA ISMAIL Vs. STATE OF KERALA

JUDGEMENT

(1.) This is a reference under S.60(1) of the Agricultural Income Tax Act, 1950. The assessment year concerned is 1957-58 (accounting period: 1131 M.E.) and the question referred:

(2.) S.5 of the Agricultural Income Tax Act, 1950, provides that the agricultural income of a person shall be computed after making the deductions enumerated in that section and the deduction contemplated by S.5(j) the provision invoked by the assessee reads as follows:

(3.) The Tribunal has also stated: