1976 (11) TMI 54

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....f the Tamil Nadu Agricultural Income-tax Appellate Tribunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the Government can be taxed under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The charging section is section 3(1) which says that agricultural income-tax at the rate or rates specified in Part I of the Schedule to t....

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....to a local rate assessed and collected by officers of the Government as such and includes horticultural land, forest land, garden land and plantations but does not include house site, or land used exclusively for pasture. " The expression " person " has been defined in section 2(q) of the Act as : " 'person' means any individual or association of individuals, owning or holding property for him....

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....hold' with its grammatical variations and cognate expressions means to possess and enjoy either as owner or tenant or mortgagee in possession or as a maintenance holder or in one or more of those capacities. " Thus, it will be clear that a person is said " to hold the land " only when he possesses or enjoys the same as owner or tenant or mortgagee in possession or as a maintenance holder or in o....