TaxTMI 
TaxTMI 
1901 (7) TMI 1
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....were called on by the Collector to submit a valuation roll under the Cess Act with regard to the profits of this mela and submitted it. The Collector then fixed a certain amount of road-cess on the profits of the mela, which he has realized from the plaintiff, and the plaintiff now sues to recover this road-cess from the defendants, as well as the rent due under the lease. 2. The First Court disallowed the plaintiff's claim for road-cess. The Subordinate Judge has allowed it, holding that the defendants are tenure-holders within the definition of tenure-holder contained in the Cess Act. 3. The defendants appeal. It is found by the Munsif to be the case, and it has been admitted before us, that the defendants have to pay Income Tax on ....
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....s, shops, or other buildings." The definition of tenure-holder would, therefore, seem to be wide enough to include the defendants. But notwithstanding this fact we do not think that it can have been intended by the legislature to assess road cess tax, land from which profits subject to Income Tax are derived, except when such land is used for agricultural purposes. It is to be noted that the land, on which the mela annually takes place, is assessed with road-cess in its agricultural character, and the defendants do not pay road-cess on profits derived from it, when it is not used for agricultural purposes. 5. The Munsif says the profits of the mela are not derived from the soil of the lands, but from shop-keepers for their shops in th....