Judgment :- 1. The following question has been, at the instance of the revenue, referred to us by the Agrl. Income-tax Appellate Tribunal, Additional Bench, Ernakulam: "Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the sums of Rs, 11,756.05 and Rs. 37,629.32. disallowed by the assessing authority as amounts spent for the maintenance and upkeep of immature plants under the two beads, weeding charges and fertiliser charges respectively, are allowable deduction under provisions of S.5 of the Agricultural Income-tax Act, 1950?" In respect of the assessment year 1970-71, the Agricultural Income-tax Officer disallowed Rs. 37,629.32 and Rs. 11,756.05 being expenditure claimed for fertilisers and weeding charges respectively on the ground that the said expenditure bad been incurred for immature plants from which no agricultural income bad been derived. This decision was on appeal by the assessee affirmed by the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Palghat. on further appeal by the assessee, the Tribunal reversed the finding of the authorities below and held that the decision of the Supreme Court in Travancore Rubber and Tea Company Ltd, v. Commissioner of Agricultural Income-tax, Kerala, (1961) 41 ITR 751 (SC) was applicable to the claim of the assessee and it was therefore allowable. 2. Counsel for the revenue rightly contends that the Tribunal had lost sight of the fact that, subsequent to the decision of the Supreme Court relied on by the Tribunal, S.5 of the Agricultural Income-tax Act, 1950 was amended by Act 9 of 1961 with effect from 1-4-1951 by inserting Explanation.2. He refers to the decision of this Court in Commr. of Agl. I.T. v. Johnson Estates, 1964 KLT 577 in which the scope of Explanation.2 was considered. 3. S.5 reads: "5. Computation of agricultural income:- The agricultural income of a person shall be computed after making the following deductions, namely: 0) any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of deriving the agricultural income; Explanation 2: Nothing contained in this section shall be deemed to entitles person deriving agricultural income to deduction of any expenditure laid out or expended for the cultivation, upkeep or maintenance of immature plants from which no agricultural income has been derived during the previous year." 4. The Agricultural Income-tax Officer had found, as a matter of fact, that the amounts disallowed by him represented expenditure in relation to immature plants. That finding of fact has not been challenged by the assessee. The challenge is in regard to the construction of S.5, which, according to the assessee, would bring under clause 0) thereof even expenditure laid out or expended for the cultivation, upkeep or maintenance of immature plants from which no agricultural income has been derived during the previous year. That contention was accepted by the Tribunal on the basis of the principle adopted by the Supreme Court in the aforesaid decision without realising that that principle no longer held good in relation to the immature plants by reason of the Explanation. See Commr. of Agl. I.T. v. Johnsons Estates, 1964 KLT. 577. 5. In the circumstances, we answer the question referred to us in the negative, that is, in favour of the revenue and against the assessee 6. We direct the parties to bear their respective costs in this Tax Referred Case. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Agricultural Income-tax Appellate Tribunal, Additional Bench, Ernakulam.