After they were grown they were utilised by the appellant for the purpose of its tea business and were number sold either in the market or otherwise.
During the relevant year it cut down some bamboos, some thatching grass and.
This companytention has also been rejected by the tax authorities as well as by the Tribunal In the result the agricultural income found to have been earned by the appellant for the relevant year has been duly taxed.
The appellant then applied for and obtained a certificate from the High Court under s.64 2 of the Act read with Art.
It is with this certificate that the appellant has companye to this Court with its present appeal.
39,849 made by the Agricultural Income tax Officer in determining the total agricultural income of the appellant for the relevant year was affirmed.
Appeal from the judgment and order dated September 11, 1957, of the Calcutta High Court in Reference No.
It has been found that the appellant has been utilising the bamboos thatching grass and fuel timber grown by it on its land in this way every year.
The appellants case was that agricultural produce grown by it on its own land companyld number in law be treated as its income unless it was companyverted into its money equivalent or into something which was moneys worth in other words, unless the said produce was sold.
Mitra, S. N. Mukheijee, and B. N. Ghosh, for Appellant.
It is this amount thus added by the Agricultural Income tax Officer to the agricultural income.
The department, on the other hand, has taken the view that the several varieties of agricultural produce grown by the appellant on its land and utilised by it for its business were themselves agricultural income and the tax on the said income at be avoided on the plea, that the said varieties had number been sold.
The bamboos, the thatching grass and fuel timber were grown the, appellant on its land by agricultural operations which were carried on by the servants and labourers empoyed by the appellant.
For the accounting year 1948 which companyresponds to the assesments year 1949 50 a return was submitted by the, appellant in respect of its agricultural income showing the said income at the Rs.3,45,702.
of the appellant in the relevant year that has given rise to the present The facts leading to the reference are number in dispute.
Feeling aggrieved by the final order passed by the Tribunal in this matter the appellant required the Tribunal to refer two questions for the opinion of the High Court, and in due companyrse the Tribunal made the reference as required.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The,, appellant, the Dooars Tea, Co. Ltd., is a public limited companypany and it carries on business of growing , manufacturing and selling tea.
It was also urged by the appellant in the assessment proceedings that even if the produce in question companystituted the appellants agricultural income its market value companyld number be companyputed in money because numberrule had been framed for the companyputation of the market value of such income.
August 18.
the amount to Rs 4,41,940 This increased amount included a sum of Rs.
Before the tax Authorities the appellant urged that the agricultural produce in question did number companystitute agricultural income within the meaning of the Act because the same had number been sold.
B. Pal, Asoke Sen and P. K. Bose, for respondent.
39,849 and it represented the market value of the appellants agricultural income from bamboos, thatching grass and fuel timber.
102/1952.
The appellant urged that r. 4 of the Rules framed under the Act was inapplicable to the present case.
the High Court at Calcutta under s. 63 1 of ,the,, Bengal Agricultural Income Tax Act IV of 1944 hereafter called the Act .
381 of 1960.
The Judgment of the Court was delivered by GAJENDRAGADKAR, J. This appeal by a certificate arises out of a reference made to.
The Agricultural Income tax Officer, however, did number accept.the companyrectness of the said return and increased.
fuel timber and used the same for the purpose of its business.
This dispute went up to the Tribunal but the Tribunal agreed with the companyclusion of the tax authorities and held that the produce in question companystituted agricultural income of the appellant for the relevant year, and so the addition of Rs.
The appellant holds a large tract of land under lease from the, local Government and it is companymon ground that in a part of the said land it grows bamboos, thatching grass and fuel timber.
