1962 (8) TMI 111

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....ral Income Tax Act, made by the Agricultural Income Tax Tribunal, Orissa, referring the following questions of law for the opinion of this court : (1) Whether in the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from mulch cows maintained by the opposite party is not agricultural income so as to be assessed to Income Tax under the Agri....

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....Lakshmidhar   In my opinion both the aforesaid questions are concluded by a decision of the supreme Court and by a previous Division Bench decision of this court also in commissioner of Income Tax v. Benoy Kumar Sahas Roy. Their Lordships of the Supreme Court held that the expression "agriculture" occurring in the Income Tax Act should not be given a wide meaning so as to embrace dairy ....

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....e a joint family consisting of sons of a brother or grandsons of a brother, nevertheless, it cannot be further extended to include a joint family in which one of the members is a great-grandson of a brother. That decision would inferentially show that if the family consisted of sons of brothers or grandsons of brothers that family would come within the scope of the said Schedule to the Orissa Agri....

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....ax Act (7 of 1948), where in section 11 (corresponding to section 10 of the Orissa Act) the language used is as follows : 11. The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such : Provided that if a Hindu undivided family consists - (i) of brothers only, or (ii) of a brother or brothers ....