Arijit Pasayat, J. - (1.) Leave granted.
(2.) Challenge in this appeal is to the order passed by a Division Bench of the Kerala High Court answering the reference made to it under the Kerala Agricultural Income Tax Act, 1952 (in short the Act) in favour of the respondent (hereinafter referred to as the "assessee").
(3.) Background facts in a nutshell are as follows:;