COMMISSIONER OF AGRICULTURAL INCOME TAX Vs. NARAYANAN TRATAN NAMBOODIRIPAD

JUDGEMENT

(1.) We feel no doubt that the second question referred to us by the Tribunal reading as under:

(2.) The kudiyan too is at liberty to make the payments out of any of his moneys, and is bound to make them whether the land is sufficiently productive or not. The Supreme Court in Commissioner of Income Tax, U.P. v. Kunwar Trivikram Naram Singh reported in 1965 (57) ITR 29 has extracted a passage from the Privy Council decision in Commissioner of Income Tax v. Raja Bahadur Kamakhaya Narayan Singh reported in 1948 (16) ITR 325 which reads as follows:

(3.) We accept the principles laid down in these decisions and hold that jenmikaram payable by a kudiyan according to the provisions of Act 12 of 1108 is not agricultural income. Accordingly we answer the third question referred to us in the negative, that is in favour of the assessee and against the Department.