https://www.taxtmi.com/caselaws?id=277441 Cultivation of land for casuarina trees was held to fall within the wider meaning of "agriculture" under Section 117 of the Transfer of Property Act, because it involved preparation of the soil and continued human care and labour for a useful product. A narrow reading confined to food crops was rejected as inconsistent with the ordinary meaning and statutory policy. The lease of land for a casuarina plantation was therefore treated as an agricultural lease and was not governed by Section 107 of the Act. en-us Wed, 01 Mar 1922 00:00:00 +0530 Tue, 04 Dec 2018 12:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277441 Cultivation of land for casuarina trees was held to fall within the wider meaning of "agriculture" under Section 117 of the Transfer of Property Act, because it involved preparation of the soil and continued human care and labour for a useful product. A narrow reading confined to food crops was rejected as inconsistent with the ordinary meaning and statutory policy. The lease of land for a casuarina plantation was therefore treated as an agricultural lease and was not governed by Section 107 of the Act. Case-Laws Indian Laws Wed, 01 Mar 1922 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277441