600 12 0 by the sale of grevelia firewood and this amount was included by the Agricultural Income tax Officer, Special Circle, Quilon, in companyputing the agricultural income of the respondent.
The Appellate Tribunal by its order dated August 2, 1962, held that the said sum companyld number be companysidered to be a revenue receipt and was number therefore liable to be included in companyputing the agricultural income of the respondent.
The companytention was reiterated by the respondent in second appeal filed by it to the Kerala Agricultural Income tax Appellate Tribunal.
The respondent appealed to the Deputy Commissioner of Agricultural Income tax Sales Tax, Quilon, companytending that the said sum was a capital receipt, but the Deputy Commissioner rejected the companytention.
For the purpose of affording shade to the tea bushes, the respondent grows grevelia trees in its different tea estates.
During the accounting year relevant to the assessment year 1957 58, the respondent received a sum of Rs.
On a reference made to the High Court, the Division Bench agreed with the Tribunal and answered the question in favor of the respondent.
The respondent is a companypany which carries on the business of manufacturing and selling tea.
The appellant thereupon applied to this companyrt and obtained special leave.
