ADDITIONAL COMMISSIONER AGRICULTURAL INCOME TAX Vs. KUBER SINGH

JUDGEMENT

(1.) BOTH the references, noted above, may be disposed of together, since common questions of law are involved in them.

(2.) IN order to appreciate the said questions, it would be proper to state briefly the facts of the first reference, namely, No. 7 of 1962.

(3.) IT would now be proper to notice those cases on which reliance has been placed by the learned Deputy Government Advocate. In Birendra Kishore Manikya v. Secretary of State for India (4), it was held that salami or premium received from the settlement of waste land but not on transfer of a holding was exempt from the assessment of income-tax. In our opinion, this case is not helpful, because it was found in the said case that salami was the premium and it represented essentially the capitalized value of a portion of the land. In the present case, it cannot be urged' with any justification that 'patwar' represents even a fraction of the capitalized value of the land.