Judgement

KRISHNA IYER, J.:- The freak but few facts of this appeal appear to highlight an issue of morality versus legality. But a closer scrutiny whittles down this conflict and induces us to dismiss the appeal, subject to certain observations warranted by the circumstances of the case. We may proceed straight to a miniaturised statement of the circumstances giving rise to the controversy before us.

2. The appellant has been the owner of a mango grove of long ago from which he has been deriving income by way of fruits and fallen trees. Way back in 1939-40 he claimed this income to be agricultural and therefore immune to Central income tax. His plea was overruled by the Income-tax Officer, but adverse orders notwithdanding, the assessee reached the High Court undaunted by the disappointment he met with as he steered through the statutory spiral of authorities. Unfortunately, on account of the zigzag course of this litigation which had its deck-by-deck slow motion, more than two decades passed before the High Court could pronounce at long last in favour of the appellant holding that the income in dispute was agricultural income and therefore could not be taxed.

3. The State did not ca