I move:
THAT provision shall be made as to the circumstances in which profits or gains arising from the occupation of lands for the purposes of husbandry are, notwithstanding that there has been no election under Rule 5 of the Rules applicable to Schedule B of the Income Tax Act, 1918, to be estimated for the purposes of income tax (including sur-tax) in accordance with the provisions and rules applicable to Case I of Schedule D of that Act.