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Issues: Whether the Agricultural Income-tax Officer could invoke rectification powers under section 36 of the Kerala Agricultural Income-tax Act, 1950, to correct assessments in light of a retrospective amendment, or whether the matter fell only within reassessment powers under section 35.
Analysis: The retrospective amendment to section 3 altered the basis on which the assessments had originally been made, and the resulting inconsistency between the original assessments and the amended statutory position constituted a mistake apparent from the record. The statutory scheme distinguished reassessment for escaped or under-assessed income from rectification of apparent mistakes, and the existence of a retrospective amendment did not prevent the rectification machinery from operating. The principle applied was that, where a later amendment is given retrospective effect, the original order must be read in the light of the statute as so amended, and correction may be made if the error is manifest on that basis.
Conclusion: The power exercised was under section 36 and not confined to section 35, so the rectification was legally permissible. The issue was decided in favour of the Revenue.
Ratio Decidendi: A retrospective statutory amendment can render an otherwise valid assessment order inconsistent with the amended law and thereby create a mistake apparent from the record, which may be corrected under the rectification provision rather than being limited to reassessment.
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