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K.M.S. Ubaida and anr. Vs. State of Kerala and anr. - Court Judgment

SooperKanoon Citation
SubjectProperty
CourtSupreme Court of India
Decided On
Case NumberC.A. No. 3497 of 1984
Judge
Reported inAIR1998SC1975; 1998(2)SCALE647; (1998)4SCC229; [1998]2SCR441
ActsKerala Private Forests (Vesting and Assignment) Act, 1971 - Sections 2; Madras Preservation of Private Forests Act, 1949; State Reorganisation Act, 1956
AppellantK.M.S. Ubaida and anr.
RespondentState of Kerala and anr.
Appellant Advocate T.L. Vishwanatha Iyer and; A.S. Nambiar, Senior Advs.,; P.K. Ma
Respondent Advocate K.M.K. Nair and ; Vipin Nair, Advs.
Cases ReferredGwalior Rayons Silk Mfg. (Wvg.) Co. Ltd. v. Custodian of Vested Forests
Prior historyFrom the Judgment and Order dated 12-1-1984 of the Kerala High Court in M.F.A. No. 338 of 1978
Excerpt:
- [a.k. sarkar, c.j.,; j.r. mudholkar and; r.s. bachawat, jj.] the appellant an advocate who maintained his accounts on the cash system gave up practice when he was elevated to the bench in 1957. certain outstanding professional dues were however received by him in the accounting years 1958 and 1959. these receipts were shown by him as income in his return for the assessment years 1959-60 and 1960-61 and were assessed by the income-tax officer. the appellant then went in revision to the commissioner of income-tax contending that the said receipts were not income and had been wrongly taxed. the commissioner having decided against him the appellant came to this court under art. 136 of the constitution. held: (i) the receipts in the present case were clearly the fruits of the assessee's..........and it is not a case of natural growth of the forest. hence, such land must be held to be the land principally cultivated with agricultural crop. therefore, such land will be exempted from the purview of private forests within the meaning of said kerala act.3. we are, however, unable to accept such submission of the learned counsel. every agricultural activity has not been exempted under the said kerala act and clause (c) only protects lands which are principally cultivated with cashew or fruit bearing trees and principally cultivated with 'agricultural crop'. agricultural crop as commonly understood does not convey the agricultural activity in teak plantation. therefore, such activity cannot be brought within the purview of the said clause (c).4. the learned counsel for the.....
Judgment:
ORDER

1. This appeal arises out of the leave granted by the Kerala High Court by order dated January 12, 1984 in M.F.A.No. 338/1978. The short question that arises for decision of this Court is whether the land where systematic teak plantation has been made and the growth of teak plantation is not natural one, will be exempted from the purview of private forests under the Kerala Private Forests (Vesting and Assignment) Act, 1971. It appears that under Section 2 of the said Act, unless the context otherwise requires, the private forest means in relation to Malabar District referred to in sub-section (2) of Section 5 of the States Reorganisation Act, 1956, any land to which the Madras Preservation of Private Forests Act, 1949 applied to the lands in question immediately before the appointed day. But certain lands have been excluded from the definition of Private Forests under the Kerala Act and Clause (c) of sub-section (2) (1) (F) is relevant for our consideration. Clause (c) contains that when lands are principally cultivated with cashew or other fruit-bearing trees or are principally cultivated with any other agricultural crop will be exempted from the purview of private forests under the Kerala act.

2. Mr. Iyer, the learned senior counsel appearing for the appellants contended that Clause (c) exempts not only cashew or other fruit bearing trees but also any other land which are principally used for cultivation of agricultural crop. In the instant case, the teak has been grown by systematic human efforts and it is not a case of natural growth of the forest. Hence, such land must be held to be the land principally cultivated with agricultural crop. Therefore, such land will be exempted from the purview of private forests within the meaning of said Kerala Act.

3. We are, however, unable to accept such submission of the learned counsel. Every agricultural activity has not been exempted under the said Kerala Act and Clause (c) only protects lands which are principally cultivated with cashew or fruit bearing trees and principally cultivated with 'agricultural crop'. Agricultural crop as commonly understood does not convey the agricultural activity in teak plantation. Therefore, such activity cannot be brought within the purview of the said Clause (c).

4. The learned counsel for the respondents has drawn our attention to a decision of this Court in Gwalior Rayons Silk Mfg. (Wvg.) Co. Ltd. v. Custodian of Vested Forests, Palghat and another [1990] Suppl. SCC 785. In the said case, the question of vesting as forest lands in Malabar District which was initially governed by the Madras Preservation of Private Forests Act, 1949 prior to the Reorganisation of States was taken into consideration in the context of applicability of Kerala Forest Act. In the said cases, agricultural activity in growing Eucaliptus trees was considered. It has been held that the land where such agricultural activity was held will not be exempted from the purview of the said Forest Act in Kerala under Clause (c). The ratio of the said decision of this Court applies in the facts of this case. Therefore, we do not find any reason to interfere with the impugned decision of the High Court. The appeal, therefore, fails and is dismissed but there will be no order as to costs.


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