JOSEPH CHACKO Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) SECTION 2(a) of the Agricultural Income-tax Act runs as follows :

(2.) THE contention of the petitioner in this petition is that the land in question belongs to the Government, that the petitioner has entered the land, applied for lease of the land under the rules for lease of the Government lands for cardamom cultivation, and, therefore, the income derived from it is not agricultural income.