Judgment

GROVER, J.- These appeals by special leave from a judgment of the Kerala High Court arise out of the assessment of agricultural income of the assessee made under the Kerala Agricultural Income-tax Act, 1950, hereinafter called the "Act", in respect of the assessment years 1963-64 and 1964-65.

2. For the assessment year 1963-64 the assessee filed a return showing a net agricultural income of Rs. 12,558-76. When the matter came up for hearing before the Agricultural Income-tax Officer another statement showing an amount of Rs. 43,250-00 as income from teak trees was filed. The Agricultural Income-tax Officer disallowed certain expenses and assessed the income for the year 1963-64 at Rs. 62,021-00. For the assessment year 1964-65 a return was filed declaring a net agricultural income of Rs. 25,733-63. No income was shown from the sale of teak trees. The Agricultural Income-tax Officer found that teak trees had been sold for a lump sum of Rs. 76,500-00 out of which Rupees 43,250-00 had been received in the previous year (1963-64) and he included the said amount in that year s income. The balance amount of Rupees 33,250-00 was received in the previous year corresponding to the as