https://www.taxtmi.com/caselaws?id=290265 A person whose principal income came from mango trees was treated as an agriculturist under the Dekkhan Agriculturists' Relief Act, because the controlling test was whether the greater part of income is derived from the produce of the land, not the extent of labour or cultivation involved. The Court rejected the argument that full-grown trees requiring no personal cultivation take the owner outside the protected class. On that basis, the plaintiff was entitled to the Act's protection, and the matter proceeded on the suit mortgages with costs to follow the suit. en-us Fri, 08 Apr 1921 00:00:00 +0530 Wed, 16 Sep 2020 15:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290265 A person whose principal income came from mango trees was treated as an agriculturist under the Dekkhan Agriculturists' Relief Act, because the controlling test was whether the greater part of income is derived from the produce of the land, not the extent of labour or cultivation involved. The Court rejected the argument that full-grown trees requiring no personal cultivation take the owner outside the protected class. On that basis, the plaintiff was entitled to the Act's protection, and the matter proceeded on the suit mortgages with costs to follow the suit. Case-Laws Indian Laws Fri, 08 Apr 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290265