JUDGMENT MOOKERJEE, J. 1. : THIS is a reference under s. 63(1) of the Bengal Agricultural IT Act, 1944. For the asst. yr. 1944-45 the assessee submitted a return for the accounting period 1350 B. S. including therein various items of agricultural income. While going through the books of accounts the ITO traced from the ledger, produced by the assessee, that receipts from forest by sale of Sal trees, amounting to Rs. 90,220-1-0, had not been included by the assessee in the return. The taxing officer considered this item to be assessable to agricultural income-tax and made the assessment accordingly. On an appeal by the assessee before the AAC this assessment was upheld as being " agricultural income from rent and revenue. " The assessee preferred an appeal before the Tribunal and by an order dt. 9th Oct., 1947, it was held that the income from forest in this particular case was not agricultural income, and therefore, not assessable under the Agricultural IT Act. On an application by the Commr. of Agrl. IT this reference has been made for determining the question :- " Whether, on the facts and circumstances of the case, the sum of Rs. 90,220-1-0 derived from the sale of Sal trees in the forests of the assessee can be treated as agricultural income within the meaning of s. 2 of the Bengal Agricultural IT Act, 1944. " 2. AGRICULTURAL income is defined in s. 2(1) of the Bengal AGRICULTURAL IT Act. The relevant portion of the section which requires consideration in the present case is in the following terms :- " 2. (1) ' agricultural income ' means-- (a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in British India or subject to a rate assessed and collected by officers of the Crown as such ; (b) any income derived from such land by-- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in item (ii). " It is an admitted case that the land on which the forest stands is assessed to land-revenue. The only question to be considered is whether the income from the sale of the Sal trees standing on such land is either " rent or revenue derived from land which is used for agricultural purposes " or, is income derived from such land by agriculture or by the performance of any process ordinarily employed by a cultivator "to render the produce raised or received by him fit to be taken to market." 3. THE word "agriculture" is not defined in this Act. Etymologically, the word is derived from agarfield, culture-cultivation, including harvesting, managing and farming. 4. ACCORDING to Murray in the Oxford Dictionary "agriculture" means "the science or art of cultivating soil including the allied pursuit of gathering the crop and rearing live stock, tillage, husbandry, farming in the widest sense." The Webster's Dictionary meaning of "agriculture" is "farming, horticulture, forestry, butter and cheese making, etc." In Bouvier's Law Dictionary quoting the Standard Dictionary "agriculture" is defined as "the cultivation of soil for food products or other useful or valuable growth of the field or garden, tillage, husbandry ; also by extension, farming including any industry practised by a cultivator of the soil in connection with such cultivation, as breeding and rearing of stock, dairying, etc., the science that treats of the cultivation of the soil." 5. IN Corpus Juris the term "agriculture" has been defined to be the "art or science of cultivating the ground specially in fields of larger quantities including the preparation of the soil, the planting of seeds, raising and harvesting of crops and the rearing, feeding and management of live stock ; tillage, husbandry and farming. IN its general sense the word also includes gardening or horticulture." 6. THE term agriculture is of wider import than the term "cultivation" : Hedayet Ali vs. Kamalanand Singh 1912 17 CLJ 411 THE latter term is defined in Murray's Oxford Dictionary as meaning tilling of land, tillage and husbandry. It is, therefore, obvious that a purpose may be connected with agriculture but not necessarily ancillary to cultivation. The dictionary meanings as quoted above indicate the great diversity as to the scope of the word in its ordinary sense. It is, therefore, obvious that a purpose may be connected with agriculture but not necessarily ancillary to cultivation. The dictionary meanings as quoted above indicate the great diversity as to the scope of the word in its ordinary sense. This word, as used in various English Acts, has been interpreted in decisions by the Courts in England but I would refrain from going into the grounds mentioned in those decisions as both the idea of agriculture and the scheme of taxation in that country are altogether different from those in India. 7. IT will, therefore, be necessary to consider the background of the use of this word in this particular Act. The definition of the term "agricultural income" in this Act, viz., Bengal Agricultural IT Act, is in terms similar to the one appearing in s. 2(1) of the Indian IT Act. The test applied for considering what class of income is excluded from assessment under the IT Act as being agricultural income will, accordingly, be the same for determining what is assessable as agricultural income under the Bengal Agricultural IT Act. We must also notice in this connection the demarcation of the jurisdiction as between the Centre and the Provinces in the matter of legislation. Under s. 311(2) of the Constitution Act taken along with Schedule 7 it will be noticed that ITem 41 in List II r/w ITem 54, List I, excludes agricultural land and income from the ambit of the jurisdiction of the Central legislature. The Indian IT Act has, therefore, excluded items of agricultural income from being assessed to income-tax and the provincial Agricultural IT Act has made the same liable to the provincial tax. 8. IN the first instance, the learned counsel refers to the practice followed by the IT Department for a very long series of years and reference is made to the executive instructions issued and appearing in the INcome-tax Manual, 9th Edn., page 240, in notes under s. 2, where income received by a landowner from timber from his own land is described to be agricultural income. Reliance is placed on the observations in CIT vs. John Frederick Pemsel 1891 AC 531 at p 591 and also on those in Lakshmi Daiji vs. CIT (1944) 12 ITR 309 (Pat) where the practice followed by and the interpretation accepted by the Department was referred to as being one of the grounds for inferring that the legislature had not made any alteration in any successive amending statutes as the legislature did not intend to depart from such previous interpretation by the Department. IN the present case we are asked to take judicial notice of the executive instructions contained in the Manual and the practice followed by the Department for a very long period. This line of argument cannot be accepted. There is no evidence before us that the legislature was aware of the practice and the executive instructions by the IT Department. Moreover, irrespective of the fact whether a particular Department interpreted the law in a particular manner for a long series of years or not it would not be of much consequence when the Court is called upon to interpret that particular provision of the statute. This question recently came up for consideration before the Judicial Committee in CIT vs. Raja Bahadur Kamakhaya Narayan Singh (1948) 16 ITR 325. The following observation by the Judicial Committee, in my opinion, concludes the question as raised :- "It was stated--and the statement was not disputed--that for a considerable period IT authorities had not treated interest on rent in arrears as taxable, and that in their Manuals published from time to time this view was openly stated. IN their view such interest fell within the definition of agricultural income. The IT Act, 1922, had in that period been amended from time to time without a change in the definition of agricultural income. Their Lordships were asked to make the inference that the definition had thereby obtained the meaning attributed to it by the IT authorities and that the legislature must be taken to have adopted the definition in the sense in which the IT authorities had understood and applied it. The observations of Lord Macnaghten in Pemsel's case and of their Lordships in Burah's case (1877) ILR 3 Cal 63 were relied on. The observations of Lord Macnaghten in Pemsel's case and of their Lordships in Burah's case (1877) ILR 3 Cal 63 were relied on. Their Lordships are unable to accept this contention for the reason that they are unable to draw from the facts brought to their attention the inference that the legislature had by the repetition of the debated phrase adopted the meaning attributed to it by the taxing authorities. There is indeed no evidence that the legislature was aware of the practice, and their Lordships are not prepared to make the assumption that a practice purporting to give effect to a definition has resulted in the creation of such a generally received meaning embodying that practice as would justify the inference that the attributed meaning has been silently adopted by the legislature." It is next contended that a wide and liberal meaning has to be given to an exemption clause as regards a taxing statute. The charging section must always be interpreted strictly and unless a particular type of income is made taxable the Revenue authorities cannot levy the tax. If there be any doubt the assessee is given the benefit of such doubt. There was a view that once a charging section makes a particular class of income assessable to tax if there be any provision introducing an exception to the general clause the onus lies on the assessee to prove that his particular case comes within the proviso or exception. This view, however, fell recently to be considered in England as also in India and the present day view seems to be that where an exemption is conferred by statute, that clause has to be interpreted liberally and in favour of the assessee but must always be without any violence to the language used. The rule must be construed together with the exempting provisions, which must be regarded as paramount : Australian Mutual Provident Society vs. IRC 1946 1 All ER 528 CA This decision, though overruled on another point by the House of Lords in ITC vs. Australian Mutual Provident Society 1947 AC 605 15 ITR Suppl 71 on the point now in question was not overruled. (Vide also Cadbury Bros., Ltd. vs. Sinclair 1933 18 Tax Cas 157 See also Upper India Chamber of Commerce vs. CIT (1947) 15 ITR 263 (All) : " It is needless to observe that, as in the present case, we are concerned with the interpretation of an exemption clause in a taxing statute, that clause must be, as far as possible, liberally construed and in favour of the assessee, provided no violence is done to the language used." 9. THE question whether sale proceeds of forests are agricultural income or not came up for consideration recently by the Judicial Committee in Raja Mustafa Ali Khan vs. CIT (1948) 16 ITR 330 (Oudh) and on appeal from the decision in Raja Mustafa Ali Khan vs. CIT (1945) 13 ITR 98 (Oudh). THE question which was referred to the Chief Court of Oudh under s. 66(1) of the IT Act was as follows :- "Whether income from the sale of forest trees growing on land naturally and without the intervention of human agency, even if the land is assessed to land revenue is agricultural income within the meaning of s. 2(1)(a) of the IT Act and as such exempt from income-tax under s. 4(3) (viii) of the Act." THE only question no doubt was about the "forest trees growing naturally and without the invention of human agency," and it was held that the sale proceeds such trees could not be held to be agricultural income. THEir Lordships indicate a test to find out whether the trees are growing on the land naturally, "there was nothing to show that the assessee was carrying on any regular operations in forestry" and the jungle from which the trees had been cut was also stated to be "one of spontaneous growth." "Upon these facts the question is whether such income is [within s. 2(1) (a) of the Act] rent or revenue derived from land which satisfies two conditions, (a) that it is used for agricultural purposes, and (b) that it is ' either assessed to land revenue or etc. ' or alternatively (as, notwithstanding the form of the question, counsel for the assessee was allowed to argue), whether such income was, within s. 2(1)(b), income derived from such land by agriculture. ' or alternatively (as, notwithstanding the form of the question, counsel for the assessee was allowed to argue), whether such income was, within s. 2(1)(b), income derived from such land by agriculture. " It appears to their Lordships that, whether exemption is sought under s. 2(1)(a) or s. 2(1)(b), the primary condition must be satisfied that the land in question is used for agricultural purposes ; the expression ' such land ' in (b) refers back to the land mentioned in (a) and must have the same quality. It is not then necessary to consider any other difficulty which may stand in the way of the assessee. His case fails if he does not prove that the land is ' used for agricultural purposes '. Upon this point their Lordships concur in the views which have been expressed not only in the Chief Court of Oudh but in the High Court of Madras (See Yuvarajah of Pithapuram vs. CIT (1946) 14 ITR 92 and the High Court of Allahabad (See Benoy Ratan Banerji vs. CIT (1947) 15 ITR 98 (All) and else where in India. THE question seems not yet to have been decided whether land can be said to be used for agricultural purposes within the section, if it has been planted with trees and cultivated in the regular course of arboriculture, and upon this question their Lordships express no opinion. It is sufficient for the purpose of the present appeal to say (1) that in their opinion no assistance is to be got from the meaning ascribed to the word ' agriculture ' in other statutes and (2) that, though it must always be difficult to draw the line, yet, unless there is some measure of cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of the IT Act. In the present case their Lordships agree with the High Court in thinking that there is no evidence which would justify the conclusion that this condition is satisfied." 10. In the present case their Lordships agree with the High Court in thinking that there is no evidence which would justify the conclusion that this condition is satisfied." 10. THE Judicial Committee makes it clear that (1) no assistance is to be sought from the meaning of the word "agriculture" as given in other statutes and (2) unless there is "some measure of cultivation of the land, some expenditure of skill and labour upon it," it cannot be said to be used for agricultural purposes. It is, therefore, incontrovertible that income from a virgin forest or forest of spontaneous growth is not agricultural income. The view that tilling of the soil was the sine qua non for bringing within the term agriculture has also been exploded. If there is actual tilling of the soil for producing the product, it is the unquestionable result of agricultural pursuit. 11. IT is quite evident that the view now expressed by the Judicial Committee about income from virgin and natural forests is in affirmance of the decisions of the different High Courts in India (Raja Ravu Venkata Mahipati Gangadhara Rama vs. CIT (1946) 14 ITR 92 (Mad) Province of Bihar vs. Maharaja Pratap Udainath 9 ITR 313 Kajumal vs. Saligram 1919 AIR Lah 22 Kajumal vs. Saligram 1924 ILR 5 Lah 50 Maharaja of Kapurthala vs. CIT, C. P. and U. P.1945 13 ITR 74 AIR Oudh 35 Raja Durga Narain Singh vs. CIT, U. P. and C. P. 1947 15 ITR 235 Beohar Singh vs. CIT 16 ITR 433 Raja Pratap Bikram Shah vs. CIT (1946) 14 ITR 788 and Special Manager, Court of Wards, Majgawan Estate vs. CIT (1945) 13 ITR 94 (Oudh). 12. WHETHER a particular forest is one of spontaneous growth or not has to be decided on one important consideration as indicated by the Judicial Committee in the unreported decision above referred to [(1948) 16 ITR 330 (Oudh)] i.e., whether there has been "some expenditure of skill and labour upon it." It is also indicated that whether there were "any regular operations in forestry" would be a material fact for consideration. To put it in another form, the introduction of human agency and the application of human efforts would be the criteria for consideration. To put it in another form, the introduction of human agency and the application of human efforts would be the criteria for consideration. The test whether there has been human agency or intervention was considered to be an important and prime factor in Srimat Jagatguru Shringeri Chandrasekhara Bharati vs. Duraisami Naidu 1931 ILR 54 Mad 900 Kadirvelsami Naicker vs. Sultan Ahmed Badruddin 1947 AIR Mad 160 Raja Ravu Venkata Mahipati Gangadhara Rama vs. CIT (1946) 14 ITR 92 Mad) and In re Moolji Sicka and Co. (1939) 7 ITR 493 (Cal) On a careful analysis of the reasons given by the learned Judges in the various decisions referred to above it will be apparent that the facts of each particular case must be considered for determining whether there has or has not been sufficient application of human efforts before it can be determined whether the income from a particular forest is agricultural or otherwise. In Kadirvelsami Naicker vs. Sultan Ahmed Badruddin AIR 1947 Mad 160 : (1947) ILR (Mad) 466, the question arose whether the growing of cardamoms comes within the meaning of the word agriculture. It is no doubt true that the Court was required to interpret the definition as given in a local Act, viz., under s. 3(1) of the Madras Estates Land Act, and there are observations on the general questions, and though obiter indicate that the test is the extent of human agency or intervention. In the case of cardamoms cultivation " in the first place, the seeds are sown in beds where they germinate and are left to grow for six months. Then they are transplanted in another bed where they are left to grow for further six months ; the third stage is the replanting of the young plants in the forest. They are permanently planted there as cardamom cultivation requires a considerable amount of shade. " Therefore, the human element plays an important part in the bringing of cardamom plant to fruition, independent of special provision in local statutes. There is no doubt that the extent of human intervention in this case is such as to make the income from such yields an agricultural one. In In re Moolji Sicka (supra), decided by this Court in 1939, a question arose in connection with tendu leaves which were recovered from the tendu trees or shrubs for wrapping tobacco in manufacturing country made cigarettes. In In re Moolji Sicka (supra), decided by this Court in 1939, a question arose in connection with tendu leaves which were recovered from the tendu trees or shrubs for wrapping tobacco in manufacturing country made cigarettes. A claim was put forward that the income from the sale of country made cigarettes or biris was agricultural income inasmuch as the tendu leaves which form part of biris are agricultural products. It was found in that case that the tendu plant is entirely of wild growth and propagates itself by root suckers or self sown seeds. It grows either in jungle or waste lands and is never planted through human agency. There was no question of either pruning or watering or manuring or protecting up the soil ; no fencing or other protection was afforded. During the cold weather dead leaves, broken twigs and thorns might be burnt ; lopping of older trees was not permitted. Towards the end of winter young plants are usually cut back with the result that new shoots appear which yield larger and softer leaves. During April and May plucking of leaves takes place. It was held that so much of the products, as was derived from the collection and preparation of tendu leaves so as to make them fit to be taken to market, the tendu products by the pruning of tendu shrubs, was considered to be agricultural income. In this particular case there was definite proof of the cutting of the young plants for the appearance of new shoots and plucking of the leaves ; the application of human intervention was clear and without such human intervention the purpose for which tendu leaves were used would not have been possible. 13. BEARING the scope of the decisions in the cases mentioned above we have next to consider, whether on the finding arrived at in the case now before us, the income from this particular forest was or was not included within agricultural income. 14. THE Asst. CIT questioned the accountant of the estate who appeared before him as to the details about the origin of, the management and disposal of, the forest trees. He records in the following passage the conditions prevailing in this particular forest : " I questioned the accountant of the estate who appeared before me and the following facts were ascertained about the forest in question. He records in the following passage the conditions prevailing in this particular forest : " I questioned the accountant of the estate who appeared before me and the following facts were ascertained about the forest in question. THE forest consists mainly of Sal trees which are sold mainly for fuel, wood and posts for huts. THE total area of forest of the appellant is 14,000 acres. For the proper cultivation of the forest a large number of officials including a forester, an assistant forester and guards and choukidars are maintained. THE Sal trees are generally sold off in blocks when about 15 years old. Annually blocks of about 1,000 acres are sold up. All the trees in the blocks sold up are cut down by the purchasers for sale as fuel and house posts. During the rainy season from the stumps of the trees cut down new shoots come out which grow into matured trees in 15 years, to be cut down again. In order to prevent damages to the young shoots in the early stages of their growth, the areas cut down are closely guarded for one year at least from the time when the block in question has been completely denuded of trees, in order to keep cattle and men off from the lands so that they may not damage the young growing shoots. In order to promote the growth of shoots, the ground is also kept free from undergrowth of jungle. This is not cleared at the appellant's expense but the villagers are allowed to clear the ground of undergrowth and take the same away free of costs. " These findings are accepted by the Tribunal. Mr. In order to promote the growth of shoots, the ground is also kept free from undergrowth of jungle. This is not cleared at the appellant's expense but the villagers are allowed to clear the ground of undergrowth and take the same away free of costs. " These findings are accepted by the Tribunal. Mr. Khaitan, appearing on behalf of the Department, summarises the different processes adopted or required in the following terms : (1) Parcelling out the total area of 14,000 acres into about 1,000 acres each, trees on each parcel being sold when the trees are about 15 years old, is an important agricultural process; (2) To prevent damage of the new shoots in the early stages of their growth and to give new vigour to the new shoots and saplings, the ground is kept free from undergrowth of jungle and by removal of leaves ; (3) During the early stages of the growth in each block, the area cut down are closely guarded by forest guards at least for one year from the time when the block in question is cut down thus keeping out both men and cattle off from the lands so that they may not damage the growing shoots by trampling and/or browsing as the case may be, (4) Final cutting at near about the 15 years forms an intelligent agricultural operation season and date have to be intelligently fixed and by directing removal of the older trees leaving the new ones which might have grown recently. 15. IT is clear that in this case neither any tilling of the soil nor sowing of seeds or grafts nor watering is required. Had any one or more of these operations been proved to have been necessary this particular forest would have been classified as requiring sufficient and pronounced utilisation of human agency and also otherwise be included within the term "agriculture." 16. THIS forest is also not, on the facts found, either a virgin forest or containing trees which grow spontaneously and naturally without any human intervention whatsoever. The principal question in this case is whether on the facts as stated above and on the authorities referred to, the sale proceeds of Sal trees from this particular forest may be considered to be agricultural income. The principal question in this case is whether on the facts as stated above and on the authorities referred to, the sale proceeds of Sal trees from this particular forest may be considered to be agricultural income. Extent and character of human intervention as found in In re Moolji Sicka (1939) 7 ITR 439 (Cal) cannot be noticed in this case. There is no pruning of young plants for helping the appearance of new shoots to yield larger and softer leaves. In place of plucking of leaves we have in the case now before us the felling of the trees. The application of human efforts is somewhat different in the present case. But there is no doubt that the assessee was carrying on a regular operation in forestry. Only if such operations in forestry be considered to be the application of human efforts, it will then and then only be possible to include this income under the head agricultural. There was no cultivation of the land in this case, no case of planting of trees, but a regular operation in forestry. Under the system in force as introduced by the assessee for the use of particular plots on fixed and stated intervals and after one plot is denuded of the old trees, the new shoots appearing during the rains without any human intervention have to be properly guarded, which may be described as tantamount to tending. Mere guarding the forest area from poachers or against surreptitious removal of fuel, wood or logs cannot be considered to be any case of human intervention sufficient to make the forest produce as being an agricultural one ; but the guarding of the new shoots from either being trampled under foot or being browsed by animals is something quite different in nature than simply guarding the forest area. The operation of removing undergrowth or fallen leaves, though not by the owner of the forest but by his permission accorded to villagers and others, is of some significance though not of the same extent as " tending " at the initial stage when the shoots appear after clearing of each period of 15 years. 17. THE last operation which is alleged to relate to agricultural planning is a part of forestry for removal of trees of certain description only. 17. THE last operation which is alleged to relate to agricultural planning is a part of forestry for removal of trees of certain description only. This is using human knowledge and experience for the proper utilisation of the produce of the earth. 18. ON a careful consideration of the circumstances as disclosed in the findings arrived at by the Tribunal there is no escape from the conclusion that the assessee carries on "regular operations in forestry" in the forest in question. But before a final decision can be made on the question of assessbility to agricultural income- tax we have next to consider whether the income is "from land which is used for agricultural purposes." If there be some measure of cultivation of the land there is no doubt that the land is used for agricultural purposes. But if that is considered to be essential we would be making the two terms "agriculture" and "cultivation" almost synonymous. As indicated already, the ordinary dictionary meanings of the two words are different and "agriculture" is of much wider import than "cultivation." If a plot of land is used for rearing livestock, farming in the widest sense and dairying, such land is considered to be land used for agricultural purposes. Utilisation of land "for regular operations in forestry" is, in my view, an agricultural operation, in the wider sense of the term. 19. IF the view of the Judicial Committee were to exclude all kinds of income from the category of agricultural income unless there was actual cultivation of the soil, reference to "regular operations of forestry" would have been unnecessary. Not that there must always be "some measure of cultivation of the land" and "some expenditure of skill and labour upon it" but that the proof of either would be sufficient to bring the case within either clause (a) or (b) of s. 2(1) of the Act. "Regular operations in forestry" do require expenditure of skill and labour upon the land on which the forest grows. 20. WE have, therefore, no doubt that in the special circumstances as disclosed in the present case there were regular operations of forestry and the question referred to this Court must be answered in the affirmative. In view of the attitude adopted by the assessee in this Court each party will bear his own costs. 21. 20. WE have, therefore, no doubt that in the special circumstances as disclosed in the present case there were regular operations of forestry and the question referred to this Court must be answered in the affirmative. In view of the attitude adopted by the assessee in this Court each party will bear his own costs. 21. REFERENCE No. 2 of 1947-48.--The facts in this reference are exactly similar with those dealt with in REFERENCE No. 1 of 1947-48 except that the assessment years are different. For reasons given in the other case the question referred is to be answered in the affirmative. 22. EACH party will bear his own costs in this Court.