1973 (3) TMI 125

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....livered by KHALID, J.-The common questions that arise in these tax revision cases can be disposed of by a common judgment. The questions raised for our decision are: "(A) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in discarding the total estimate of income of cardamom arrived at in the agricultural income-tax assessment? (B) Whether....

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.... which was the subject-matter of assessment. 3.. The facts of the case are that the assessee in each of these cases has a cardamom estate in Kerala State. They were assessed to agricultural income-tax by the concerned officer for the assessment year 1966-67 rejecting the return of income submitted by each of them. The assessment therefore proceeded on the best judgment of the officer concerned.....

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..... All that the assessee could say was that he had no excess quantity to be sold in the State. The matter was taken up before the Sales Tax Appellate Tribunal by the various assessees. The Tribunal by a majority order set aside the orders of the officers of the sales tax department and held that the petitioners were not liable for assessment. 4.. We are of the opinion that the Tribunal is right ....