Satyanarayana Rao, J.-The only question that has been referred in these cases is:

“Whether on the facts and in the circumstances of this case, the income derived from casuarina plantation is agricultural income within the meaning of S.2 (1) of the Income-tax Act.

We understand that besides these cases in which a reference has been made, there are also other cases-in which similar questions have been raised and are pending decision. The Appellate Tribunal was of opinion that the income derived from casuarina plantations is”agricultural income“which is exempted from taxation under section 4(3)(viii) of the Income-tax Act.

The facts are not seriously in dispute and it is also common knowledge that in order to raise casuarina plantation it is necessary to prepare the soil, raise seedlings, cultivate the land and plant them. After the plantation, the plants require watering for periods, ranging from 3 to 5 years according to the nature and quality of the soil. Even after the expiry of the period of three years or five years, the trees in order to facilitate their growth require pruning. The trees are cut usually 8 to 10 years after they are transplanted. It is therefore an undoubt