K.S. HEGDE, J.

(1) THIS appeal by special leave arises from a decision of the Kerala High court refusing to direct the tribunal to submit the two questions set out by the assessee in its application under S. 60(2) of the Kerala Agricultural Income-tax Act, 1950 (Act 22 of 1950). The questions that the assessee wanted the tribunal to refer to the High court and which the tribunal refused to refer are :

(1) Whether the fact that the applicant apportioned the sum of Rs. 79,680.00 out of the general revenue expenses of its estate towards the immature area and capitalised the same for purposes of its accounts precluded the appellant from claiming the same as revenue expenses for the purpose of agricultural income-tax assessment?

(2) Whether the tribunal ought not to have considered the nature of the expenses amounting to Rs. 79,680.00 for the purpose of determining whether it is allowable expenditure or not irrespective of the way it was dealt with by the applicant for the purpose of its accounts?

(2) THE tribunal in its order refusing to refer those questions observed :

THE assessees have treated a sum of Rs. 79,680.00 being a portion of the general charges as