SHETH RANCHHOD VANAJI Vs. HARIJAN LUMBA DHANA

JUDGEMENT

(1.) In Devji Meghji's Case (18 GLR 15) this Court, after analysing the scheme of the Act and the relevant provisions thereof, came to the conclusion that the concept of agriculturist is not a simple concept of cultivator of land wherever situate but it is implicit that the land must be within the State of Bombay. The second ingredient is also expressly specified that he must be personally cultivating such land. It becomes very clear from this decision that the view taken by the Tribunal is consistent with the law laid down by this Court. There is, therefore, no scope to interfere with the view expressed by the Tribunal.