TMI Blog1944 (9) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... was in respect of a stun of ₹ 22,347 realised by the Estate from the sale of forest trees, the assessment year being 1940-41. In the later case the year of assessment was 1941-42 and the sum in question realised from the same source was ₹ 3,791. 2. There is, we think, no material difference in the question referred. In the first reference the question is : Whether Income from the sale of forest trees growing on land naturally and without the intervention of human agency, even if the land is assessed to land revenue, is agricultural income within the meaning of Section 8 (I) (a) of the Income Tax Act and is as such exempt from income-tax under Section 4 (3) (viii) of the Act. 3. In the second reference the words, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from forest is agricultural income and sis, such not taxable, and whether it is also not taxable because the land on which the forest stands pays land revenue. No- where is there any suggestion that the receipts do not constitute income .but' capital. 7. Learned Counsel for the assessee con- tended that the word income was used loosely throughout. This may be so, but nevertheless it is clear that the question whether the receipts constituted .income or capital was never raised. 8. Learned Counsel referred us to the case of Shiva Prasad Gupta v. Com- missioner of Income-Tax, U. P. AIR 1929 All 819. In that case a Bench of the Allahabad High Court held on the terms of Section 66 as it then read that the object of the referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the applicant does not ' ask for. The Tribunal draws up a statement of the case to explain how this question of law arises. 10. It was indeed faintly suggested by the ' learned Counsel that the words any ' question of law imply that the applicant ! can ask the Tribunal to refer any (unspecified) question of law that may be thought to arise from their order. We have no doubt that this is not intended. The application has to be made on a prescribed form and this shows that the applicant must formulate concisely the question of law which he desires to raise. In our opinion this is clearly the intention of the section. 11. It is true that there still remain in the section references to the ; question (or questions) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act is advisory, only and is confined to considering and answering the actual question referred to it. 13. In view of this clear and definite pronouncement on the point we entertain no doubt that we should not be justified in considering any question but the question actually referred in this case. 14. The general question referred was considered by us at length in Civil Reference No. 1 of.l94i, where we held that such income was not agricultural income within the meaning of Section 2 (1) of the Act. We give the same answer to the question in these cases. 15. The assessee will pay the costs of each reference. We fix the fee of the Counsel for the Income-tax department at ₹ 100 in each reference. - - TaxTMI - TMITax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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