Agricultural income-tax surcharge remains recoverable for the ordinance period despite lapse; inconsistent departmental circular cannot defeat statutory liability.

Surcharge on agricultural income-tax remained recoverable for an assessment period covered by an Ordinance even after the Ordinance later lapsed, because the liability had already arisen while it was in force. The subsequent lapse did not invalidate the surcharge for that period or prevent assessment under the Ordinance. A departmental circular directing that no surcharge be levied in pending assessments could not override the statutory position or extinguish liability that had already attached. The surcharge was therefore validly leviable, and the assessee's challenge failed.

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Issues: Whether surcharge on agricultural income-tax remained leviable for the assessment period covered by the Ordinance after the Ordinance had lapsed, and whether the departmental circular directing that no surcharge be levied in pending assessments had legal force.

Analysis: The Ordinance had been in force during the relevant assessment period and therefore governed the liability created for that period. Its subsequent lapse did not destroy the initial validity of the surcharge levy or prevent assessment in accordance with the Ordinance. A circular inconsistent with that legal position could not override the statute or negate the liability already attracted for the period when the Ordinance operated.

Conclusion: The surcharge was validly leviable and the circular could not be relied upon to deny its recovery in pending assessments. The contention of the assessee failed.

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