Law:

Section:

- Section 2(a) - Kerala Agricultural Income-tax Act 1950 - Section 2(1) - Indian Income-tax Act 1922 - Section 2(1) - Income-tax Act 1961 - Article 366(1) - Constitution of India. CASES REFERRED TO Ananthanarayana Iyer v. State of Kerala [1967] 19 STC 281; (Ker.) (FB), Assistant Commissioner of Urban Land Tax, Madras v.Buckingham and Carnatic Co. [1970] 75 ITR 603; (SC), Chacko v. Agricultural Income-tax Officer [1969] KLT 406 (Ker.), Jawaharmalv. State of Rajasthan AIR 1966 SC 764, Municipal Corporation of the City of Ahmedabad v. New Shorrock Spg. & Wvg. Co. AIR 1970 SC 1292, Narottamdas v. State of Madhya Pradesh AIR 1964 S.C. 1664, Rai Ramkrishna v. State of Bihar [1963J 50 ITR 171 ; (SC),Shri Prithvi Cotton Mills Ltd. v. Broach Borough Municipality [1970] AIR 1970 SC 192, State of Tamil Nadu v. M. Rayappa AIR 1971 SC 231 JUDGMENT 1. The petitioner claims to be in possession of 15 acres of Governmental land in Udumbanchola Taluk. He was cultivating it with cardamom. The petitioner is in occupation of the land not under any arrangement with the Government but in anticipation of the Government granting him a lease. There is no case that any such lease has been granted. 2. The land from which the petitioner thus derives income by agricultural operations is land which is not assessed to land revenue or subjected to any local rate assessed and collected by officers of the Government as such. Therefore, according to the petitioner, the income derived from these lands cannot be "agricultural income" as defined in the Income-tax Act, 1961 (43 of 1961) (prior to its amendment by the Taxation Laws (Amendment) Act, 1970 (42 of 1970)), or in the Kerala Agricultural Income-tax Act, 1950 (12 of 1950) (prior to its amendment by Kerala Ordinance, 1971 (No. 11 of 1971)). 3. The petitioner was assessed to tax on the income from the said properties as if it was agricultural income for the years 1966-67, 1967-68 and 1968-69. By order dated March 12, 1971, the petitioner was assessed for the assessment year 1967-68 by the Agricultural Income-tax Officer, Kumali, who is the first respondent herein. It is evident from the assessment order itself that the petitioner filed…

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