MOOKERJEE, J.

1. : THIS is a reference under s. 63(1) of the Bengal Agricultural IT Act, 1944. For the asst. yr. 1944-45 the assessee submitted a return for the accounting period 1350 B. S. including therein various items of agricultural income. While going through the books of accounts the ITO traced from the ledger, produced by the assessee, that receipts from forest by sale of Sal trees, amounting to Rs. 90,220-1-0, had not been included by the assessee in the return. The taxing officer considered this item to be assessable to agricultural income-tax and made the assessment accordingly. On an appeal by the assessee before the AAC this assessment was upheld as being " agricultural income from rent and revenue. " The assessee preferred an appeal before the Tribunal and by an order dt. 9th Oct., 1947, it was held that the income from forest in this particular case was not agricultural income, and therefore, not assessable under the Agricultural IT Act. On an application by the Commr. of Agrl. IT this reference has been made for determining the question :-

" Whether, on the facts and circumstances of the case, the sum of Rs. 90,220-1-0 derived from the sale of Sal trees in th