1. This is a reference under the Agricultural Income-tax Act, 1950. The assessment year is 1967-68. The assessee returned a net income of Rs. 43.79. The Agricultural Income-tax Officer rejected the return, and issued a pre-assessment notice. The assessee objected mainly on the ground that the rubber trees, income from which was proposed to be taken into account had been leased out for "slaughter tapping". The lease arrangement was found against by the Agricultural Income-tax Officer as well as by the Appellate Assistant Commissioner, and also by the Tribunal, The Tribunal considered the question whether income derived from slaughter tapping is agricultural income, and held that when the assessee himself performs slaughter tapping the income derived by him is agricultural income, liable to tax. On the application of the assessee the Tribunal has referred to this Court the question:

"Whether on the facts and in the circumstances of the case the income derived from the old rubber trees on slaughter tapping is agricultural income as defined in clause (a) of S.2 of the Agricultural Income Tax Act 1950."

2. The question whether income received from 'slaughter tapping' (we will