TMI Blog1960 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... This reference has been made by the Appellate Agricultural Income-tax Tribunal under section 86(2) of the Rajasthan Agricultural Income-tax Act, 1953 (XXIII of 1953) (hereinafter called the Act) at the instance of the petitioners. The petitioners, assessees, are jagirdars of the erstwhile Mewar State. Within the ambit of their jagirs, large forest areas are included. The Agricultural Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the forests in question could not be taxable as agricultural income. Against that order, the Agricultural Income-tax Officer preferred appeals to the Tribunal. The Tribunal took the view that if there was any expenditure of human skill or labour to aid the growth of the trees in the forest areas, the income derived from such forest should be held to be agricultural income. It was pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al income as given in section 2(1) of the Act is almost in identical terms with the definition as given in section 2(1) of the Income-tax Act, which came up for consideration before the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy [1957] 32 I.T.R. 466 (S.C.). What is meant by agricultural operation is now placed beyond the pale of controversy by the connotation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of those basis operations, the other subsequent operations cannot by themselves be regarded as agricultural operations, so as to make the income derived from such produce agricultural income under the law. It would thus appear that on the above authority the view of law taken by the learned Commissioner appears to be correct and not that which was held by the Agricultural Income-tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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