TMI Blog1969 (11) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... rees, which had to be cut and removed for the purpose of replantation. The document marked exhibit P-1 in O.P. 258 of 1962 is an agreement dated March 6, 1963 ; and it is stated that all agreements executed by him in this respect are the same as exhibit P-1. Ordinarily, these agreements provide a period of two years for cutting and removing trees. The petitioner used to slaughter-tap the trees during that period ; and thus he got on account of these transactions an income by sale of the rubber trees and also an income by sale of rubber obtained by slaughter-tapping. In making his returns for assessments of income-tax and agricultural income-tax, the petitioner included the income by sale of rubber obtained by slaughter-tapping in the agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second respondent. The petitioner's learned counsel, however, contended that the above income is agricultural income. According to him, the agreement, exhibit P-1, is a lease of the land for the period mentioned therein, the slaughter-tapping was done as a lessee, and the income obtained in that manner is agricultural income. Exhibit P-1 would not lend any support for this contention. It is in express terms a contract of the sale of the old rubber trees. The parties describe themselves as vendor and purchaser ; and the agreement clearly states that the trees standing in the land described therein are sold to the petitioner for the price fixed between the parties. The petitioner has been given two years' time to cut and remove the trees. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which no process has been performed other than a process of the nature described in paragraph (ii) of this sub-clause ; (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land or occupied by the cultivator or the receiver of rent-in-kind of any land with respect to which, or the produce of which, any process mentioned in paragraphs (ii) and (iii) of sub-clause (b) is carried on : Provided that the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by reason of his connection with the land, requires as a dwelling house, or as a store-house, or other outbuildin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove income by including it as part of the petitioner's total agricultural income. The learned Government Pleader submitted that the assessments were made on the basis of voluntary returns made by the petitioner, that he has not sought to quash the said assessments, and that so long as the assessments stand, he was not entitled to get the refunds claimed. This contention cannot be accepted. It was the duty of the second respondent to consider and determine whether the income from slaughter-tapping of rubber included in the return of the assessee was agricultural income or not. He has got jurisdiction only to assess agricultural income. This income happened to be included as agricultural income by the second respondent, either because he did ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
