TMI Blog1980 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... and sale of Odai trees will fall within the meaning of agricultural income as defined in the Tamil Nadu Agrl. I.T. Act, 1955, hereinafter referred to as " the Act ". The Commr. of Agrl I.T. in his order, dated March 31, 1978, which is under challenge in this writ petition has stated that the entire extent of land under odai trees is used as grazing land for cattle. The seeds available in the excre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ` Agriculture' in its primary sense denotes the cultivation of the field and is restricted to cultivation of the land in the strict sense of the term, meaning thereby tilling of the land, sowing of the seeds, planting and similar operations on the land. These are basic operations and require the expenditure of human skill and labour upon the land itself. These operations which the agriculturist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion arose thus (headnote): " The assessee, who derived income from the sale of sal trees from their forests which were admitted to be of spontaneous growth, claimed that the income was agricultural income as in addition to the maintenance of a forest establishment, human skill and labour were employed in the following operations : (a) reservation of blocks of forest and their operation by rotati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees had the effect of increasing the produce of the forest, the forests remained forests of spontaneous growth. Not one of these operations was assimilated to the basic operations in agriculture; and as there was not even one basic operation on the land itself, the operations performed could not be tacked on to any such basic operation so as to convert them into agricultural operations; the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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