https://www.taxtmi.com/caselaws?id=10969 Section 13(9B) of the Kerala Agricultural Income-tax Act was upheld as a valid condition for optional compounding because the Legislature could require all co-tenants to opt together and keep each tenant's total holding within the prescribed limit to ensure uniform assessment of the same agricultural holding. The Court held that this policy choice was not arbitrary or violative of Article 14, since composition is a concessional method of assessment, not a compulsory burden. On the facts, the appellant could not claim compounding because the other tenants-in-common had not opted for it and the statutory conditions were not met. en-us Fri, 26 Sep 2003 00:00:00 +0530 Tue, 28 Jul 2009 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10969 Section 13(9B) of the Kerala Agricultural Income-tax Act was upheld as a valid condition for optional compounding because the Legislature could require all co-tenants to opt together and keep each tenant's total holding within the prescribed limit to ensure uniform assessment of the same agricultural holding. The Court held that this policy choice was not arbitrary or violative of Article 14, since composition is a concessional method of assessment, not a compulsory burden. On the facts, the appellant could not claim compounding because the other tenants-in-common had not opted for it and the statutory conditions were not met. Case-Laws Income Tax Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10969