" The material portion of sub section (1) of Section 2 of the Act of 1922 (Indian Income tax Act, 1922) defines agricultural income as follows: "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 the taxable territories or subject to a local rate assessed and collected by officers of the Government 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 972 other than a process of the nature described in sub clause (ii); x x x x" Clause (c) of the said sub section and the Proviso thereto are not material for our purposes.