https://www.taxtmi.com/caselaws?id=15772 The Kerala Agricultural Income-tax Act treated tenants-in-common as "persons" for assessment, so they were not excluded from compounding under section 13(1). Because the exclusion in section 13(9) did not expressly cover tenants-in-common, the later insertion of section 13(9B) was regarded as clarificatory rather than substantive. The amendment therefore reflected what was already implicit in the statutory scheme and applied to assessment years before its insertion, confirming eligibility for compounding under the Act. en-us Tue, 17 Nov 1998 00:00:00 +0530 Thu, 27 Aug 2009 16:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15772 The Kerala Agricultural Income-tax Act treated tenants-in-common as "persons" for assessment, so they were not excluded from compounding under section 13(1). Because the exclusion in section 13(9) did not expressly cover tenants-in-common, the later insertion of section 13(9B) was regarded as clarificatory rather than substantive. The amendment therefore reflected what was already implicit in the statutory scheme and applied to assessment years before its insertion, confirming eligibility for compounding under the Act. Case-Laws Income Tax Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15772