1991 (8) TMI 34

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....me-tax Appellate Tribunal (in short, " the Tribunal ") has referred the following question of law for the decision of this court : "Is the Tribunal justified in holding that 'motor cars' in entry III-B(i) of the statement of rule 9 of the Agricultural Income-tax Rules, 1951, includes 'jeep '? " The respondent is an assessee to agricultural income-tax, It is registered firm. We are concerned with....

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....hereafter, at the instance of the Revenue that the question of law, formulated hereinabove, has been referred for the decision of this court. We heard counsel. A similar question arose for consideration in this court in Commissioner of Agrl.I.T. v. Good Hope Plantation [1988] 170 ITR 173. A Bench of this court held that the expression " motor car " in entry III-B(i) of the statement under rule 9 ....