1.This is a revision under S.78 of the Agricultural Income Tax Act, 1991. The assessee is the revision petitioner.

2. Petitioner M/s. Pullala & Rosary Estate is an assessee before the Agricultural Income Tax Officer, Trichur and assessed in the status of tenants in common. Petitioner owns 100.07 acres in Pullala Estate planted with coffee and 242.60 acres planted with coffee, rubber and pepper in Rosary Estate. These properties belong to eight persons as cotenants. They were assessed by the Agricultural Income Tax Officer in the status of tenants in common under the name and style "M/s. Pullala and Rosary Estate". The properties were leased on 1-4-1979 to a partnership by name "M/s. Pullala and Rosary" for a period of 11 months on an yearly rent of Rs.84,000/-. The lease was periodically renewed. The stock of the agricultural produce was also taken over by the lessee who took over the properties as a going c