1901 (10) TMI 1

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.... and as such exempted from the enhanced rates of taxation that may be imposed in certain cases under Section 63, Sub-section 3 of the Madras Municipalities Act. 3. The expression "agricultural" is not defined in the Act. The only decisions of this Court to which our attention has been drawn in which an attempt has been made to define the word "agricultural" are that of Kunhayen Haji v. Mayan I.L.R. 17 Mad. 98, where it was held that a lease of a coffee garden or a lease of certain coffee plants in a garden, for as to this the judgment is not very clear, is not an agricultural lease within the meaning of Section 117 of the Transfer of Property Act and the judgment in Civil Revision Petition No. 337 of 1900 Murugesa Chett....

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....s rare. The lands were not fields for agriculture but pastures for cattle. We believe that we cannot do better than follow these definitions in attempting to decide what, for the purposes of Sub-section 3 of Section 63 of the Municipalities Act, are or are not lands used solely for agricultural purposes. Referring again to exhibit D, we have no hesitation in holding that land on which potatoes, grain, vegetables, &c., are grown are lands used solely for agricultural purposes. We do not consider that any distinction can be drawn between large and small plots of lands on which roots or grain are cultivated. All such land must be held to be land used solely for agricultural purposes. We have next to consider the lands over 40 acres in extent e....