TMI Blog1965 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ource is not land, the income cannot be considered to be agricultural income - - - - - Dated:- 16-7-1965 - Judge(s) : M. S. MENON., P. GOVINDAN NAIR. Court : JUDGMENT The judgment of the court was delivered by GOVINDAN NAIR J.-We feel no doubt that the second question referred to us by the Tribunal reading as under : " (ii) Whether the expression ' Hindu undivided family ' in section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jenmikaram realized in respect of agricultural properties in the erstwhile Travancore area is agricultural income ?" After the passing of the Jenmi and Kudiyan Act, the jenmi ceased to be the owner of the land. His only right is to get the jenmikaram. This he cannot collect directly from the kudiyan. The kudiyan is to pay this to the Government and there is a charge on the property for the jenm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntor the discharge of which is secured by a charge on land. The covenantor is at liberty to make the payments out of any of her moneys, and is bound to make them whether the land is sufficiently productive or not. " The kudiyan too is at liberty to make the payments out of any of his moneys, and is bound to make them whether the land is sufficiently productive or not. The Supreme Court in Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective source is not land, the income cannot be considered to be agricultural income. We accept the principles laid down in these decisions and hold that jenmikaram payable by a kudiyan according to the provisions of Act XII of 1108 is not agricultural income. Accordingly, we answer the third question referred to us in the negative, that is, in favour of the assessee and against the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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