TMI Blog1901 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... taxation that may be imposed in certain cases under Section 63, Sub-section 3 of the Madras Municipalities Act. 3. The expression agricultural is not defined in the Act. The only decisions of this Court to which our attention has been drawn in which an attempt has been made to define the word agricultural are that of Kunhayen Haji v. Mayan I.L.R. 17 Mad. 98, where it was held that a lease of a coffee garden or a lease of certain coffee plants in a garden, for as to this the judgment is not very clear, is not an agricultural lease within the meaning of Section 117 of the Transfer of Property Act and the judgment in Civil Revision Petition No. 337 of 1900 Murugesa Chetti v. Chinnathambi Goundan I.L.R. 24 Mad. 421 in which it has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot do better than follow these definitions in attempting to decide what, for the purposes of Sub-section 3 of Section 63 of the Municipalities Act, are or are not lands used solely for agricultural purposes. Referring again to exhibit D, we have no hesitation in holding that land on which potatoes, grain, vegetables, c., are grown are lands used solely for agricultural purposes. We do not consider that any distinction can be drawn between large and small plots of lands on which roots or grain are cultivated. All such land must be held to be land used solely for agricultural purposes. We have next to consider the lands over 40 acres in extent entered in exhibit D as waste, Mr. Barton, on behalf of Mr. Allan, has urged before us that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one of some general importance, in a case in which all the evidence available as to the manner in which the lands are used is not on the record, we, under Section 428 of the Criminal Procedure Code, send back the case to the Bench of Magistrates and direct them to take such further evidence as may be put forward by the Municipality and Mr. Allan as to the purposes for which the land shown in exhibit D as waste is used, the fullest details possible being given, and to submit the same for the consideration of this Court. 6. The evidence of two witnesses, called for the defence, was taken by the Magistrates. This showed that the lands in question were used as pasture land. 7. The case again came before the same Bench, when the Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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