1. The question referred is "whether the amount of Rs. 68,000/- was correctly brought to tax?" The statement of the case in its Para.2 reads:

"The assessee purchased a Coffee Estate known as 'Greenfield' Estate in Coorg in 1958. During the accounting year 1959-60, relevant to the assessment year 1960-61, the assessee sold certain dead and windfallen Avenue Trees for a sum of Rs. 68,690 and credited it in the profit and loss account under miscellaneous receipts in Greenfield Estate. Of this, Rs. 68,000 was the amount received from a firm called Malankara Timbers, a registered partnership".

It is clear from the above statement that the sum of Rs. 68,000 which is the subject matter of reference, is part of the sale-proceeds of dead and windfallen avenue trees cut and removed from the Estate, which was purchased a year or two before the transaction. If the trees are dead and windfallen it is certain that no future growth out of them is possible. The principle of 41 ITR. 313 is that if the trees are so cut as to leave their stumps capable of yielding further growth, the proceeds of the cutting will be revenue, and not capital. When the sale is of "dead and windfallen" trees,