1. 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 Rs. 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 Rs. 33,250-00 was received in the previous year corresponding to the assessment y