https://www.taxtmi.com/caselaws?id=38783 Income derived from unauthorised occupation of Government poramboke land was held not taxable as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The charging provision applied only to the agricultural income of a "person", and the Act linked that term to lawful ownership or holding of property. "To hold" was confined to possession and enjoyment in a lawful capacity such as owner, tenant, mortgagee in possession, or maintenance holder. A trespasser in unauthorised occupation did not satisfy that definition, so the income fell outside the Act's tax net and the Tribunal's finding was upheld. en-us Thu, 04 Nov 1976 00:00:00 +0530 Fri, 09 Apr 2010 10:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38783 Income derived from unauthorised occupation of Government poramboke land was held not taxable as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The charging provision applied only to the agricultural income of a "person", and the Act linked that term to lawful ownership or holding of property. "To hold" was confined to possession and enjoyment in a lawful capacity such as owner, tenant, mortgagee in possession, or maintenance holder. A trespasser in unauthorised occupation did not satisfy that definition, so the income fell outside the Act's tax net and the Tribunal's finding was upheld. Case-Laws Income Tax Thu, 04 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38783