Malik, C.J. - (1.) The assessee was the proprietor of a big estate known as Saharanpur Estate. He was assessed to Income tax on all kinds of Income and as regards several items there was a dispute whether the income derived from those sources was agricultural income which was exempt from Income tax. We are concerned in this case only with a sum of Rs. 12046/-, which the Appellate Assistant Commissioner of Income-tax held was not Agricultural Income and was thus liable to be included in the total income of the assessee for purposes of payment of Income tax. The Tribunal, however, in a short order dated 31-8-1946, held that it was Agricultural Income and was exempt from Income tax. The Commissioner filed an application under Section 66(1), Income-tax Act which was granted and the following question of law was formulated for decision by this Court: "Whether in the circumstances of the case, the sum of Rs. 12,046/- being fees collected from owners of cattle for allowing them to graze on forest lands covered by jungle and grass (admittedly of spontaneous growth) is exempt as agricultural income within the meaning of Section 2, Income-tax Act?"
(2.) The statement of the Case is rather brief and the only facts that appear therefrom are mentioned in the question itself. The appellate order of the Tribunal, dealing with this point, is quoted in full in the Statement of the case and that too does not give the facts in details.
(3.) All that we can gather from the appellate order and the statement of the case is that the assessee owns a big estate, part of which is forest land, that in the forest land there is grass of spontaneous growth, that owners of cattle are allowed to graze on payment of a fee and that this fee which is known as grazing dues comes to Rs. 12,046/-. On these facts we are asked to decide the question, whether these grazing dues are agricultural income or not.;