STATE OF ORISSA Vs. RAM CHANDRA CHOUDHURY

JUDGEMENT

(1.) THE question referred to this Court by the Member, Agrl. Tribunal, Orissa, is as follows:

(2.) THE learned member of the Tribunal himself pointed out that this question is completely covered by a recent decision of the Supreme Court in CIT vs. Raja Benoy Kumar Sahas Roy (1957) 32 ITR 466 (SC). He need not, therefore, have made a reference to this Court as the law laid down by the Supreme Court is binding on everyone.

(3.) IN view of these observation it is clear that dairy farming will not be "agriculture" and income from dairy farming will not also be "agricultural income."