https://www.taxtmi.com/caselaws?id=16378 A trust seeking notification under section 9(2) of the Kerala Agricultural Income-tax Act, 1991 is not required to first obtain registration under section 16(10), because the notification provision does not impose that condition and the registration mechanism belongs to a separate exemption scheme. The Government's refusal to notify was also found unsustainable because it gave no reasons, relied on undisclosed matters, and failed to apply the statutory test fairly and objectively. The matter was therefore remitted for fresh consideration after notice and opportunity to the petitioner, with the distinct nature of the two statutory schemes confirmed. en-us Mon, 03 Aug 1998 00:00:00 +0530 Mon, 07 Sep 2009 13:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16378 A trust seeking notification under section 9(2) of the Kerala Agricultural Income-tax Act, 1991 is not required to first obtain registration under section 16(10), because the notification provision does not impose that condition and the registration mechanism belongs to a separate exemption scheme. The Government's refusal to notify was also found unsustainable because it gave no reasons, relied on undisclosed matters, and failed to apply the statutory test fairly and objectively. The matter was therefore remitted for fresh consideration after notice and opportunity to the petitioner, with the distinct nature of the two statutory schemes confirmed. Case-Laws Income Tax Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16378