SRIDHARAN Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE petitioner impugns an order passed under section 65(5) of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the Act"). THE petitioner expresses a grievance with reference to the classification of "standard acre" under section 2(vv)(vi) of the Act, which reads as follows :

(2.) THE above provision is the one substituted by the Tamil Nadu Act XXXII of 1979. Originally, "standard acre" for coconut was defined as follows :