1Three questions of law extracted below have been referred to this court by the Kerala Agricultural Income Tax Appellate Tribunal, Trivandrum (hereinafter called the Tribunal) under S.60(1) of the Kerala Agricultural Income Tax Act (for short the Act) as arising out of the common order passed by it in three connected appeals -- AITA No. 218 to 220 of 1975 -- relating to the assessment of Agricultural Income Tax made against the respondent assessee for the years 1970-71, 1971-72 and 1972-73.
i. Whether, on the facts and in the circumstances of the case, this Tribunal is justified in holding that S.9(2) of the Agrl. Income Tax Act is applicable to the facts of the case?
ii. Whether, on the facts and in the circumstances of the case, this Tribunal is justified in holding that difference in price obtained by the" applicant from the sale of the estate in the name of minor at Nilambur is not an accretion and that the income from the estate subsequently purchased at Vellayur village with the consideration of the sale of the minor's estate at Nilambur is the income assessable at the hands of the applicant under S.9(2) of the Agrl. Income Tax Act?
iii. Whether, on the facts and in the circu

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