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PETITIONER: THE COMMISSIONER OF INCOME-TAX,WEST BENGAL, CALCUTTA
Vs.
RESPONDENT: RAJA BENOY KUMAR SAHAS ROY
DATE OF JUDGMENT: 23/05/1957
BENCH: BHAGWATI, NATWARLAL H. BENCH: BHAGWATI, NATWARLAL H. AIYYAR, T.L. VENKATARAMA KAPUR, J.L.
CITATION: 1957 AIR 768 1958 SCR 101
ACT: Income Tax-Exemption-Income from sale of forest trees, if and when agricultural income-"Agriculture", Meaning of- Indian Income-tax Act (XI Of 1922), SS. 2(1), 4(3)(viii).
HEADNOTE: The question for decision in this appeal by the Commissioner of Income-tax was whether a sum of Rs. 51,978 shown by the assessee in his return as income from his forest land was agricultural income within the meaning of S. 2(1) Of the Indian Incometax Act and was as such exempt from taxation under S. 4(3)(viii) of the Act. The forest was of spontaneous growth, 150 years old, and consisted of sal and piyasal trees. It was in parts denuded of trees from time to time by destructive elements and the assessee had to plant fresh trees in those parts. Considerable amount of human labour and skill had to be applied year after year for maintaining the ’forest, protecting the offshoots from the stumps of the trees that had been cut and sold and in reviving its denuded parts by fresh plantation. The staff employed by the assessee performed such operations as pruning, weeding, felling, cle...