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Commissioner Of Agricultural Income Tax, Kerala – Appellant
Versus
Plantation Corporation Of Kerala LTD. , Kottayam – Respondent
JUDGMENT
Raju, J.-The correctness of a decision of the Full Bench of the Kerala High Court construing Explanation 2 to Section 5 of the Agricultural Income-Tax Act, 1950, inserted by Kerala Act 9 of 1961, to be confined in its application only to Clause (j) of Section 5 and not to Section 5 as a whole is put in issue in these appeals. Section 5 of the Agricultural Income-Tax Act reads as follows :
"5. Computation of agricultural income.-The agricultural income of a person shall be computed after making the following deductions, namely :-
(a) any sums paid in the previous year on account for-
(i) land revenue or any tax in lieu thereof due to the Government, the Sreepandaravagai or the Sreepadam;
(ii) Jenmikaram;
(iii) Thiruppuvaram; and
(iv) local rates and cesses and municipal taxes, in respect of the land from which the agricultural income is derived.
(b) any rent paid in the previous year to the landlord or superior landlord, as the case may be, in respect of land, from which the agricultural income is derived;
(c) any expense incurred in the previous year on the
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