OFFICER-IN-CHARGE (COURT OF WARDS), HYDERABAD vs COMMISSIONER OF — 1972 PTD 552

Citation: 1972 PTD 552

Court: Andhra Paradesh High Court

Year: 1968

Decision Date: 1968-11-26

Parties: OFFICER-IN-CHARGE (COURT OF WARDS), HYDERABAD vs COMMISSIONER OF WEALTH TAX, A. P.

Headnotes

Case cited as 1972 PTD 552

Judgment Text

Court Name: Andhra Paradesh High Court Judge(s): P. Jaganmohan Reddy, Ramachandra Rao, Parthasarathi Title:OFFICER-IN-CHARGE (COURT OF WARDS), HYDERABAD vs COMMISSIONER OF WEALTH TAX, A. P. Case No.: Case Referred No. 40 of 1964 Date of Judgment:1968-11-26 Reported As: 1972 PTD 552 Result: case decided Judgment ORDER OF REFERENCE JAGANMOHAN REDDY, C. J.-An important question as to what is the meaning of the words "agricultural land" for the purpose of Wealth Tax falls for determination in this referred case. A Division Bench of the Madras High Court in Sarojini Devi v. Sri Kristna (AIR 1944 Mad. 401), while interpreting the words "agricultural lands" occurring in Lists II and III of Schedule 7 to the Govern-- ment of India Act, 1935, held that the expression must be taken to include lands which are used or are capable of being used for raising any valuable plants or trees or for any other purpose of husbandry. The question there was whether a mango grove is an agricultural land in respect of which the Hindu Women's Rights to Property Act, 1937, does not operate to regulate succession. The words "agricultural lands" occur in Lists I and II of the Seventh Schedule to the Constitution of India, i.e., in entries 86, 87 and 88 of the Union List in the Constitution of India corresponding to entries 55, 55-A and 56 of the List of Government of India Act, 1935, and entries 16, if air, List II of the Constitution of India corresponding to entries 21 43 and 43-A of the Government of…

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