https://www.taxtmi.com/caselaws?id=192903 A lease of land for growing casuarina trees for fuel was treated as an agricultural lease because "agricultural" was given a broad meaning that includes cultivation of useful products derived from the soil with human skill and labour, not only food crops. The court noted that casuarina plantation involved preparation of the ground, watering and protection, which brought it within agricultural use. On that basis, the lease fell within Section 117 of the Transfer of Property Act and was outside the operation of Section 107. en-us Fri, 17 Mar 1922 00:00:00 +0530 Sat, 01 Jul 2017 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192903 A lease of land for growing casuarina trees for fuel was treated as an agricultural lease because "agricultural" was given a broad meaning that includes cultivation of useful products derived from the soil with human skill and labour, not only food crops. The court noted that casuarina plantation involved preparation of the ground, watering and protection, which brought it within agricultural use. On that basis, the lease fell within Section 117 of the Transfer of Property Act and was outside the operation of Section 107. Case-Laws Indian Laws Fri, 17 Mar 1922 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192903