Law:

Section:

- Section 54 (1) - Madras Plantitions Agricultural Income-tax Act, 1955 - Section 25 (1) and (6) - Coffee Act, 1942 CASES REFERRED TO CIT v. Shrimati Singari Bai [1945] 13 ITR 224 , Dhakeshwar Prasad Narain Singh v. CIT [1936] 4 ITR 71, Keshav Mills Ltd. v. CIT [1953] 23 ITR 230 (SC) and Puthutotam Estates [1943] Ltd. v. Agricultural Income-tax Officer [1962] 45 ITR 86. JUDGMENT M.S. Menon, J.-This is an application by the Amalgamated Coffee Estates Limited, Sitharkunda, under section 54(1) of the Madras Plantations Agricultural Income-tax Act, 1955, questioning the correctness of the order of the Agricultural Income-tax Appellate Tribunal, Trivandrum, in Agricultural Income-tax Appeal No. 34 of 1959. The assessment related to the assessment year 1956-57 (accounting period : April 1, 1955, to March 31, 1956). 2. In the accounts of the applicant for the accounting year April 1, 1955, to March 31, 1956, a sum of Rs. 56,496 was shown as the excess received from the Coffee Board in respect of the season 1953-54. The contention of the department which has found favour with the Appellate Tribunal is that the said amount is assessable in the assessment year 1956-57. 3. Sub-section (1) of section 25 of the Coffee Act, 1942, omitting the provisos thereto, reads as follows : "All coffee produced by a registered estate in excess of the amount specified in the internal sale quota allotted to the estate or when no internal sale quotas have been allotted to estates, all coffee produced by the estate, shall be delivered to the Coffee Board for inclusion in the surplus pool by the owner of the estate or by the curing establishment receiving the coffee from the estate." 4. It is common ground that the coffee with which we are concerned was produced and delivered to the Coffee Board in pursuance of the sub-section during the season 1953-54. 5. Sub-section (6) of section 25 provides : "When coffee has been delivered or is treated as having been delivered for inclusion in the surplus pool, the registered owner whose coffee has been so delivered or is treated as having been so delivered shall retain no rights in respect of such coffee except his right to receive the payments…

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