Rebate provisions extend to super-tax assessments where the statute incorporates exemption and rebate rules into the assessment machinery.

Section 53C of the Mysore Agricultural Income-tax Act, 1957 extends the Act's provisions on charge, assessment, collection and recovery to super-tax, except section 3(1); on that construction, the rebate and exemption scheme in section 3(2) and section 12, including exemptions linked to agricultural income-tax, applies equally to super-tax assessments. The result is that rebates for life insurance premia and donations to approved institutions are available in computing super-tax, because the assessment machinery incorporates those relief provisions and they are not excluded by section 53C.

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Issues: Whether the rebate provisions under section 3(2) read with section 12(e) and section 12(g) of the Mysore Agricultural Income-tax Act, 1957 apply to assessment of super-tax under Chapter VII-A of the Act.

Analysis: Section 53C expressly makes all provisions of the Act relating to charge, assessment, collection and recovery of agricultural income-tax applicable to super-tax, except section 3(1). On that language, the scheme of rebate and exemption provisions, including the grants linked to sums exempted from agricultural income-tax, forms part of the assessment machinery and is not excluded from super-tax. The exemption clauses in section 12 and the rebate provision in section 3(2) are therefore attracted to super-tax assessments.

Conclusion: The rebate under section 3(2) read with section 12(e) and section 12(g) is applicable to super-tax, and the assessee is entitled to rebate on life insurance premia and donations made to approved institutions.

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