https://www.taxtmi.com/caselaws?id=293099 The meaning of "agriculture" under the Madras District Municipalities Act is determined from the statutory context and the taxing scheme, not a narrow notion limited to tillage or food crops. The Act distinguishes land used exclusively for agricultural purposes from land used for non-agricultural purposes, and this supports a broader reading covering land cultivated or used for an agricultural purpose. On that approach, a casuarina plantation is treated like other groves or plantations of useful trees. Land covered by a casuarina plantation is therefore agricultural land for property tax assessment, and assessment under the non-agricultural provision was unsustainable. en-us Fri, 10 Aug 1945 00:00:00 +0630 Sat, 23 Jan 2021 11:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293099 The meaning of "agriculture" under the Madras District Municipalities Act is determined from the statutory context and the taxing scheme, not a narrow notion limited to tillage or food crops. The Act distinguishes land used exclusively for agricultural purposes from land used for non-agricultural purposes, and this supports a broader reading covering land cultivated or used for an agricultural purpose. On that approach, a casuarina plantation is treated like other groves or plantations of useful trees. Land covered by a casuarina plantation is therefore agricultural land for property tax assessment, and assessment under the non-agricultural provision was unsustainable. Case-Laws Indian Laws Fri, 10 Aug 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=293099