1969 (3) TMI 25

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....1) any rent or revenue derived from land which is used for agricultural purposes ; and is either assessed to land revenue in the State or subject to a local rate assessed and collected by officers of the State Government as such. (2) any income derived from such land by- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed....

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.... assessed to kuthakapattom by the Assistant Settlement Officer for cardamom, and, therefore, it is assessed to tax. This view of the officer is quite wrong. The kuthakapattom payable is not tax assessed on the land. Therefore, the order of assessment is wrong. I set aside the order and direct the Income-tax Officer to find whether the land in question is either assessed to land revenue or subjecte....