COMMISSIONER OF WEALTH TAX vs S.S. SANKA.RALINGAM

Janarthanam, J.

These tax case petitions at the instance of the CWT, Madurai, are for the issuance of a direction to the Tribunal to state a case and refer the

common questions of law as below, for the opinion of this Court

Whether the conclusion that lands owned by the assessee at Thiruthangal to the extent of 223-1/2 cents except an extent of 6-1/2 cents were

agricultural lands for the assessment years 1980-81, 1981-82 and 1982-83 reached by the Tribunal ignoring the following relevant facts :

(a) At the time of purchase of the lands by the assessee in January 1972, there were a few building on the land surrounded by a compound wall

and the document itself mentioned that the land was not useful for agricultural purpose.

(b) After the purchase the assessee put up for further construction which be called godowns during the year 1975-76 itself.

(c) Adangal (Revenue record) for the assessment years 1391 and 1392 did not show there were agricultural operations and they showed only

coconut trees in 0.37 acres and wild (supra) in 1.50 acre in one Fash year and not even that in the other Fash year and these trees were not

cultivated and grown by the assessee part of agricultural operation, and overlocking the principles laid down by the Supreme Court in

Commissioner of Wealth Tax, Andhra Pradesh Vs. Officer-in-charge (Court of Wards), Paigah, is sustainable in law ?

(2) Whether the Tribunal was right in law in finding that the mere fact that no cultivation did not take place during this period would not be

conclusive as to the nature and ""character of this land because non-carrying of the agricultural operations by the assessee is stated to be due to

lack of water especially in the light of the relevant facts referred in question No. 1 which the Tribunal had ignored and in view of the decision of the

Supreme Court in CWT v. Officer-in-charge (supra) ?

(3) Whether the Tribunal was right in giving credence to the Village Administrative Officer''s certificate dated 11th March 1989, while rejecting

outright the visual observation made by the assessing officer the time of his visit to the lands in 1981

The Tribunal expressed its opinion in rejecting the reference applications that the finding of the Tribunal is based on findings of facts and the

questions set out are not referable questions of law for the opinion of this Court. The rationale projected by the Tribunal in such reference

applications is reflected in para 3 of the order passed by the Tribunal, which reads as under

(1) The finding of the Tribunal is based on the findings of facts. The Tribunal noted that the land is situated in Thiruthangal which is a town

panchayat. The adangal register relating to 1390 Fash also showed that the land is agricultural. The Tribunal also noted the fact that the assessing

officer visited the site in the year 1988 to hold the land to be nonagricultural, but the assessment years under consideration are 1980-81, to 1982-

The mere fact that no cultivation did take place during this period would not be conclusive as to the nature and character of the land because

non-carrying of agricultural operations by the assessee was stated to be due to lack of water. The Tribunal based its finding on the above facts. No

referable question of law arises on such findings of facts. The reference applications are accordingly rejected.

The reational projected by the Tribunal for rejecting the reference applications are well-founded.

In this view of the matter, the tax case petitions are dismissed. No. costs.