1938 (4) TMI 3

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....te-General) JUDGMENT ROBERTS, C.J. In this application the Kokine Dairy, wrongly called the respondents, applied for and were granted a mandamus by a Bench of this Court and are in the position of applicants in in this case, a reference having been made to us under Section 66 (3) of the Income Tax Act submitting the following question which is denominated as a question of law:-- ....

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....an urban area and stall-fed, then the business of keeping them could, in my opinion, and in agreement with the opinion expressed in "Sundaram's Law of Income-tax in India", Edn. 4. p. 77) scarcely be considered agricultural and must be considered as trade. It is said that in an urban area and stall-fed, the land would not be assessed: but if the dairy-farming business is assessed to income tax....

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....n the case cited before us, Lean v. Ball, Lord Cullen said that he proceeded on the footing that the case, which was one dealing with poultry-farming, was one in which the poultry derived sustenance to a material extent from the produce of the ground. Applying that principle to this case, in my opinion, the Income Tax Officer has to see whether the cattle derived sustenance to a material extent fr....

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....n these cases, and it appears to me that the Commissioner of Income tax has set out the situation with fairness in the statement which he has made in this behalf. DUNKLEY, J.--I agree. As regards the appearance of the learned Advocate-General in applications under Section 66(3) of the Income Tax Act to this Court for a mandamus, in my own view it would be wrong to require his appearance in the ....