10,095/ in the second year.
It is from this judgment that the present appeals have been filed.
In both the cases the Department had held that the income was derived in the relevant previous year and this opinion was upheld by the Appellate Tribunal.
By a companymon order dated January 25, 1966 the Agricultural Income Tax Appellate Tribunal dismissed the appeal in respect of the assessment year 1955 56.
The assessment year in each case ended on March 3 1, of the year and tax was leviable on the results of the previous year.
the Letters Patent.
His assessment orders are dated May 18, 1956 and July 15, 1957 respectively.
The High Court decided that certain receipts were number taxable in those assessment years and the State of Kerala is the appellant before us.
The Company appealed, but the Appellate Assistant Commissioner by orders passed on December 19, 1958 dismissed the appeals.
The State of Kerala and the Agricultural Income tax Officer appealed under.
154 and 155 of 1961.
The petitions were heard by Mr. Justice Vaidialingam who accepted the companytention of the assessee companypany and canceling the assessment orders impugned before him directed the Agricultural Income tax Officer to make a reassessment of the total income excluding the sums of Rs.
For the first of the two assessment years, companyres ponding to the previous year ended on March 31, 1955 the net agricultural income was assessed at Rs.
This plea was number accepted by the Agricultural Income tax Officer, Coimbatore.
The Company appealed further.
1,32,198/ and a tax of Rs.
The Company did number apply for revision under s. 54 of the Agricultural Income Tax Act, but instead filed petitions under Art.
The Company companytended that these payments were in respect of companyfee delivered by the Company to the Coffee Board under s. 25 of the Coffee Market Expansion Act 1942, in the years 1952 53 and 1953 54, that is to say, prior to April 1, 1954 when the Madras Plantations Agricultural Income Tax Act came into force and were number assessable, as the accounts were maintained on the mercantile system and the amounts were shown in 1952 53 and 1953 54.
The judgment was pronounced on August 18, 1961.
10,09 51/ in the second year were number taxable although received by the companypany from the Coffee Board during the relevant accounting years.
C. Setalvad, O. P. Malhotra, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the respondent.
97,090/ in the first year and Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
650 and 651 of 1964.
The appeal was sumarily dismissed on January 9, 1962.
45,443/1/ was demanded by the Department and in the succeeding assessment year, companyresponding to the previous year ended on March 31, 1956, the amounts of net agricultural income and the tax were respectively Rs.
1,24,339 and Rs.
In the other appeal the companyclusion was the same but the case had to be remanded to ascertain some matters number companynected with the present companytroversy.
42,810/5/The assessee Company claimed that Rs.
226 of the Constitution in the High Court of Kerala questioning the assessment to Agricultural Income tax of Bhavani Tea Produce Co., Ltd. respondent under the Madras Plantations Agricultural Income tax Act, 1955 as extended to Kerala State for the assessment years 1955 56 and 1956 57 respectively.
226 of the Constitution against Agricultural Income tax Officer, Coimbatore, Appellate Assistant Com missioner of Agricultural Income tax, Kozhikode and Agricultural Income tax Appellate Tribunal, Trivandrum.
Appeals by special leave from the judgment and order dated January 9, 1962 of the Kerala High Court in Writ Petitions Nos.
Govinda Menon and V. A. Seyed Muhammad, for the appellants.
The Appellate Tribunal observed that amounts actually received in the previous year as the price of companyfee from the plantation should be regarded as income derived from the plantation in that year irrespective of the year to, which the crop belongs.
97,090/ in the first year and Rs.
The Judgment of the Court was delivered by Hidaytullah J. These two appeals by special leave arise from two petitions under Art.
T.R. 353, referred to.
