THIRU N SASTHA, PIONEER ESTATE, NAGERCOIL Vs. STATE OF TAMIL NADU, REP BY COMMISSIONER OF AGRICULTURAL INCOME-TAX, MADRAS

JUDGEMENT

(1.) This judgment will dispose of T.C. Nos.144 and 145 of 1998. They are the revisions filed under Sec.54(1) of the Tamil Nadu Agricultural Incometax Act (in short "the Act"), challenging the common order passed by the Tamil Nadu Agricultural Incometax Tribunal (in short "the Tribunal").

(2.) The assessee owns acres of land having matured rubber trees in Aramannallur village in Thovala Taluk as also some promboke lands. He filed returns for three assessment years, viz. 1985-86, 1986-87 and 1987-88 under the provisions of the Act. We are not concerned presently with the assessment year 1985-86 because we have already disposed of T.C. No.143 of 1998 relating to that assessment year.

(3.) The learned counsel drew our attention at the question of law raised in the revision. The learned counsel frankly pointed out that the question relating to other points raised were already covered by the decision rendered by this Court in T.C. No.1128 of 1987, decided on 28-8-1997 by Jayasimha Babu and Akbar Basha Khadiri, JJ. The learned counsel, therefore, restricted his contentions only to ground Nos.5 to 7 in both the revision applications which pertain to the above subject of the expenditure incurred on maintenance of replanted rubber trees after the first year of their replanting. The learned counsel took us through the orders as also to the relevant provisions of the Act.