Judgment :- 1. A common question arose for consideration in these Income Tax Referred Cases and that question is whether the amount received by sale of tender forms is taxable under the Income-tax Act, 1961. For the assessment years 1974-75,1976-77 and 1977-78, the Income-tax officer included in the assessment income from sale of tender forms received by the assessee. The assessee is a State Government undertaking engaged in cultivation of sugarcane. It was the contention of the assessee before the Income-tax Officer that the income of the assessee received by the sale of tender forms is closely connected with the agricultural operations done by the assessee and therefore the same is agricultural income not taxable under the Central Act. The Income-tax Officer took the view that the income by way of sale of tender forms has nothing to do with the agricultural activities of the Company and therefore cannot be treated as agricultural receipts. 2. On appeal, the Commissioner of Income-tax (Appeals) came to the conclusion that the receipts arose from a single substantial activity of the assessee which was agricultural in nature and so could not be brought to tax under the Central Act. On appeal, the Tribunal held that the receipts by the assessee by way of sale of tender forms do not partake the character of agricultural income and in that view of the matter the Tribunal held that the said income is taxable under the Central Act. Aggrieved by the said common order of the Income Tax Appellate Tribunal in IT.A Nos. 126,127 & 128 (Coch)/1980, the assessee filed petitions to refer the questions of law said to arise from the common order which were dismissed by the Appellate Tribunal. Thereafter, the assessee filed original petitions before this Court and this Court directed the Tribunal to refer the questions of law. Accordingly the following questions were referred to this Court for the assessment years 1974-75,1976-77 and 1977-78: "(i) Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the amount of Rs.6,781.83 received by the applicant by sale of tender forms to the tenderers during the assessment year 1974-75 is taxable under the Income-tax Act, 1961? (ii) Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the amount of Rs. (ii) Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the amount of Rs. 11,883/- received by the applicant by Sale of tender forms to the tenderers during the assessment year 1976-77 is taxable under the Income-tax Act, 1961? (iii) Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the amount of Rs. 11,120/- received by the applicant by sale of tender forms to the tenderers during the assessment year 1977-78. is taxable under the Income-tax Act, 1961?" 3. We heard counsel. The only contention pressed before us is that the amounts received by the assessee from the sale of tender forms to tenderers are agricultural income as the sale is closely connected with the agriculture and the sale of agricultural produce. If the amount received by the sale of tender forms is not agricultural income, then it will be an income taxable under the Central Act. This position has not been disputed before us. In the decision in Fr.Ephrem v. Commissioner of Income-tax (1989)(1) K.L.T. 256 this Court considered the scope of the definition "income" under the Act and held that " As per S.2(24) of the Income Tax Act, 1961 the word "income" is an inclusive definition. It is not exhaustive. It has a wide import. It has got a legal concept. The scheme of S.2(24) of the Act, read with Ss.4 and 10 of the Act, seems to be that given its ordinary natural meaning the word "income" will take in any monetary return "coming in". It will take in voluntary and gratuitous payments which are connected or linked with the office, vocation or occupation. Any amount received by an assessee by virtue of this profession vocation is occupation will constitute income. S.10(3)(ii) of the Act takes with in its fold any receipts arising from the exercise of a profession or occupation in the total income. The receipts may be a casual or non-recurring nature. The word "occupation" generally means the trade or calling by which a person seeks to get his livelihood. The word "vocation" also means the same thing. In the Law and Practice of Income Tax by Kanga and Palkhivala, 7th Edn. The receipts may be a casual or non-recurring nature. The word "occupation" generally means the trade or calling by which a person seeks to get his livelihood. The word "vocation" also means the same thing. In the Law and Practice of Income Tax by Kanga and Palkhivala, 7th Edn. page 240, it is stated: "Gratuitous grants or voluntary subscriptions paid by the congregation to ministers of religion employed by the Church are assessable as income arising from the exercise of occupation." Similarly in Sampath Iyengar's Law of Income Tax, 7th Edn. at page 735, it is stated as follows: "Donations made to a monastery by charitably disposed persons to construct college buildings or to an individual priest of the monastery for mass stipends would be voluntary gifts depending entirely upon the good-will of the donors and would not cease to be of a "casual and nonrecurring nature" by reason merely of the fact that the donations are repeated". Therefore, the amount received by the sale of tender forms by the assessee will be income taxable under the Act, if the same is not agricultural income. Therefore, the amount received by the sale of tender forms by the assessee will be income taxable under the Act, if the same is not agricultural income. The agricultural income is also defined under the Act as under: "2(1) "agricultural income" means (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes: (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 paragraph (ii) of this sub-clause: (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any land with respect to which, or the produce of which any process mentioned in paragraphs (ii) and (iii) of sub clause (b) is carried on:" Broadly stated in order to come within the definition of "agricultural income" the amount received should be the rent or revenue derived from land which is situated in India and is used for agricultural purposes. In the decision in Commissioner of Income Tax v. Kamakhaya Narayan Singh - (1948) 16 I.T.R. 325 it was held that interest on arrears of rent payable in respect of land used for agricultural purposes is not agricultural income within the definition of that phrase contained in S.2(1) of the Indian Income Tax Act, 1922, and is not therefore exempt from income-tax. It is neither rent nor revenue derived from land. 4. The receipts by the assessee by way of sale of tender forms do not partake the character of agricultural income, in the light of the above definition as such receipts have nothing to do with agriculture. The connection with the agricultural operation of such income is also very remote. It also cannot be considered that the sale of tender forms is incidental and so intimately connected with the agricultural operations so as to make it part of the agricultural operations. The connection with the agricultural operation of such income is also very remote. It also cannot be considered that the sale of tender forms is incidental and so intimately connected with the agricultural operations so as to make it part of the agricultural operations. We are, therefore of the opinion that the amount received by the sale of tender forms are not agricultural income but income under the Income tax Act taxable thereunder. In the light of the above, our answer to all the questions referred to us is in the affirmative that is in favour of the revenue and against the assessee. A copy of this judgment under the seal of this Court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench.