COMMISSIONER OF INCOME TAX WEST BENGALI CALCUTTA Vs. BENOY KUMAR SAHAS ROY

JUDGEMENT

(1.) This appeal with certificate or fitness under S.66A (2) of the Indian Income tax Act (XI of 1922) is directed against the Judgment and Order of the High Court of Judicature at Calcutta on a reference under S. 66 (1) of the Act.

(2.) The respondent owns an area of 6,000 acres of forest land assessed to land revenue and grown with Sal and Piyasal trees. The forest was originally of spontaneous growth, "not grown by the aid of human skill and labour" and it has been in existence for about 150 years. A considerable income is derived by the assessee from sales of trees from this forest.

(3.) The appellate Assistant Commissioner confirmed the assessment and the Income Tax Appellate Tribunal also was of opinion that the said income was not agricultural income but was income derived from the sale of jungle produce of spontaneous growth and as such was not covered by S. 2(1) of the Act. At the instance of the assessee the Tribunal referred to the High Court under S. 66 (1) of the Act two questions of law arising out of its order, one of which was: