1991 (8) TMI 34

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....e of the Revenue, the Agricultural Income-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, I....

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....same rate provided for motor cars. It is, thereafter, 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 ....