Judgment :- A.K. RAJAN, J. The assessment year is 1987-88. The question that is referred to is as follows : "Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the following receipts constitute agricultural income : (i) Grazing permits. (ii) Administrative charges. (iii) Weighing charges. (iv) Sale of minor forest produces. (v) Registration fee. (vi) Sale of other permits ?" In the case reported in CIT v. Tamil Nadu Forest Plantation Corporation, this court has considered a similar question and the issue regarding "registration fee" was held in favour of the Revenue and all other issues were held in favour of the assessee and against the Revenue. Hence, question (v) with respect to "registration fee" is answered in favour of the Revenue and all other questions in favour of the assessee.