1971 (2) TMI 10

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....nt Pleader JUDGMENT M.U. Issac, J. 1. The petitioner in both these cases is the same. By these petitions, he seeks to quash four orders of assessment made under the Agricultural Income-tax Act, 1950, by the Agricultural Income-tax Officer, Manantody, for the assessment years 1965-66 to 1968-69 both inclusive. The only contention pressed by counsel for the petitioner is that the income ....

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....and Tax Act, every land in the State subject to the exceptions provided thereunder, is assessed to land revenue, and that the income derived from unsurveyed lands is also agricultural income, though the tax payable in respect of such lands had not been determined or collected. 2. The only question for decision is whether unsurveyed lands in respect of which the tax payable under the Kerala Land....

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....r taxation; to estimate." 3. One of the meanings given to that word in Black's Law Dictionary is : "To impose a pecuniary payment upon persons or property." 4. Another meaning given in that dictionary is "to tax". I have not been able to discern the object of the legislature in limiting the definition of agricultural income to income arising from land either assessed to land revenue or s....

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....of agricultural income-tax would depend on the question whether the tax payable on the lands from which the income arose has been actually determined by the revenue department. That means that, though all lands in the State are subject to land tax, the income from lands in respect of which the tax payable has been determined by the revenue would be charged to agricultural income-tax ; and income f....