Agricultural income-tax requires proof of actual cultivation and agricultural income, not mere revenue classification of land.

Agricultural income-tax cannot be imposed merely because land is classified in revenue records as "tope"; the tax depends on proof that income was derived from land by agriculture or by processes ordinarily used to make produce marketable. The distinction between basic agricultural operations, such as cultivation and sowing, and subsequent operations, such as tending and harvesting, remains central. On the stated facts, there was no evidence of actual cultivation, agricultural operations, or agricultural income, so the classification alone was insufficient. The assessment and revisional orders were therefore unsustainable, though reassessment was left open if agricultural operations and income are later established.

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Issues: Whether lands described as "tope" could be brought to agricultural income-tax in the absence of basic agricultural operations, subsequent operations, and evidence of agricultural income.

Analysis: Agricultural income under the Act depends on income derived from land by agriculture or by processes ordinarily employed to render the produce fit for market. The Court applied the settled distinction between basic operations on the land, such as cultivation and sowing, and subsequent operations such as tending, pruning, harvesting, and rendering produce marketable. On the facts, there was no material to show that the lands had been actually cultivated or that any agricultural operations had been carried out. The levy rested essentially on the inspection report and the revenue classification of the land as "tope". The Court held that such classification was not conclusive and, in the absence of evidence of cultivation or agricultural income, the lands could not be treated as agricultural land liable to tax.

Conclusion: The assessment and revisional orders were unsustainable and were quashed. The writ petition was allowed, while leaving it open to the authorities to assess the lands again if agricultural operations and agricultural income are established.

Ratio Decidendi: Agricultural income-tax cannot be levied merely on a revenue classification of land; there must be evidence of actual agricultural operations and income derived from the land by agriculture.

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