TMI Blog1976 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the Government can be taxed under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The charging section is section 3(1) which says that agricultural income-tax at the rate or rates specified in Part I of the Schedule to this Act shall be charged for each financial year comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government as such and includes horticultural land, forest land, garden land and plantations but does not include house site, or land used exclusively for pasture. " The expression " person " has been defined in section 2(q) of the Act as : " 'person' means any individual or association of individuals, owning or holding property for himself, or for any other, or partly for his own ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te expressions means to possess and enjoy either as owner or tenant or mortgagee in possession or as a maintenance holder or in one or more of those capacities. " Thus, it will be clear that a person is said " to hold the land " only when he possesses or enjoys the same as owner or tenant or mortgagee in possession or as a maintenance holder or in one or more of those capacities. As we pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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