9911796707
TMI Blog1969 (11) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 agricultural income-tax returns, while the income from sale of rubber trees was included in the income-tax returns. For the years 1961-62 to 1966-67 (both inclusive), the second respondent, the Agricultural Income-tax Officer, Kottayam, treated the income from rubber by slaughter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As the learned counsel submitted, there must have been an understanding between the parties that the petitioner would be allowed slaughter-tapping of the trees during the time, within which he is to cut and remove the trees, and clear the land for replantation, and the incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver 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 outbuilding. " The definition of agricultural income in the 1922 Act is the same. All income derived from land is not agricultural income. Only income derived from such lands and building as are mentioned in the above definition, and derived in any of the methods stated therein, alone would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not apply his mind to that matter, or because he was ignorant about it. It cannot be said that he knew that it was not agricultural income, and he still assessed it. It would be then a dishonest exercise of jurisdiction. At any rate, when he knew or he was informed that this was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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