https://www.taxtmi.com/caselaws?id=257324 Assessment proceedings begun under the repealed Agricultural Income Tax Act, 1950 were continued under the saving and transitional scheme of the Agricultural Income Tax Act, 1991, and section 99 preserved those proceedings as well as actions taken under the former Act. Because the revised assessment and interest levy were made after the 1991 Act came into force, the law governing delayed payment was the law then in force. The demand notice objection was rejected because the modified order applied the earlier notice to the revised liability, including interest. The interest levy was therefore treated as legally sustainable. en-us Mon, 20 Oct 2014 00:00:00 +0530 Mon, 09 Mar 2015 15:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257324 Assessment proceedings begun under the repealed Agricultural Income Tax Act, 1950 were continued under the saving and transitional scheme of the Agricultural Income Tax Act, 1991, and section 99 preserved those proceedings as well as actions taken under the former Act. Because the revised assessment and interest levy were made after the 1991 Act came into force, the law governing delayed payment was the law then in force. The demand notice objection was rejected because the modified order applied the earlier notice to the revised liability, including interest. The interest levy was therefore treated as legally sustainable. Case-Laws VAT and Sales Tax Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257324