https://www.taxtmi.com/caselaws?id=15317 Casuarina grown in groups on agricultural land was treated as a tope containing valuable timber trees under the Tamil Nadu Agricultural Income-tax Act, 1955, because the term was construed in its ordinary sense and casuarina was regarded as timber capable of use as firewood and other material. The land was therefore assessable at the 1:1 standard acre ratio. The reassessment under section 65A(3) was also upheld, as the notices and orders were based on the assessment records and the petitioners had not objected to the pre-assessment notice. The challenge alleging a mechanical exercise and lack of jurisdiction was rejected. en-us Tue, 02 Nov 1999 00:00:00 +0530 Tue, 04 Aug 2009 17:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15317 Casuarina grown in groups on agricultural land was treated as a tope containing valuable timber trees under the Tamil Nadu Agricultural Income-tax Act, 1955, because the term was construed in its ordinary sense and casuarina was regarded as timber capable of use as firewood and other material. The land was therefore assessable at the 1:1 standard acre ratio. The reassessment under section 65A(3) was also upheld, as the notices and orders were based on the assessment records and the petitioners had not objected to the pre-assessment notice. The challenge alleging a mechanical exercise and lack of jurisdiction was rejected. Case-Laws Income Tax Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15317