https://www.taxtmi.com/caselaws?id=160219 Rule 8-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Rules was construed as mandatory, requiring the Collector to adjust recoverable dues against compensation rather than leaving the matter to discretion. Agricultural income-tax assessed on income of the previous year was treated as a liability relating to that prior period and therefore fell within the class of dues recoverable under section 6(d) of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. On that basis, the adjustment mechanism under Rule 8-A was held available for such tax, subject to the effective mode of adjustment and the availability of compensation bonds. en-us Mon, 04 Mar 1963 00:00:00 +0530 Mon, 25 Aug 2014 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160219 Rule 8-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Rules was construed as mandatory, requiring the Collector to adjust recoverable dues against compensation rather than leaving the matter to discretion. Agricultural income-tax assessed on income of the previous year was treated as a liability relating to that prior period and therefore fell within the class of dues recoverable under section 6(d) of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. On that basis, the adjustment mechanism under Rule 8-A was held available for such tax, subject to the effective mode of adjustment and the availability of compensation bonds. Case-Laws Income Tax Mon, 04 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160219