B NAGI REDDI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS judgment shall dispose of all the three tax cases as the question of law involved is common and the only difference is that of the assessment year.

(2.) THE question of law, which is referred to us at the instance of the assessee and as per the directions of the High Court, is as under

(3.) THE assessee admittedly owns the premises called Vijaya Gardens and used to allow the film producers to shoot their film in that garden. The simple case of the assessee, as pleaded by Mr. Uttam Reddy, is that the assessee used to grow agricultural produces like paddy and other fruit -yielding trees, etc. and take the yields in shape of rice, vegetables, fruits, etc. and, incidentally the assessee had also permitted the film producers to shoot their films in the said garden on payment of hire charges. It is the case of the assessee that had it not been for the vegetation, there would not have been any occasion for the producers to shoot the films in the garden and it is because of that the income earned from those shooting charges would amount to agricultural income. It is, therefore, to be considered as to whether the income earned by the assessee by permitting the film producers to shoot their films in his garden could amount to agricultural income within the meaning of section 2(1) of the Income Tax Act, 1961.