https://www.taxtmi.com/caselaws?id=16538 Retrospective amendment under the Karnataka Agricultural Income-tax Act, 1957 altered the filing due date for the relevant previous year, and the earlier extension granted by the assessing authority became ineffective once the amended regime applied. Interest under the proviso to section 61 had to be read with the amended due date under section 18, so delay could not be treated by reference to the superseded extended period. The commentary also relies on the principle that tax and incidental imposts require authority of law. On that basis, interest was treated as not payable and the levy was quashed in favour of the assessee. en-us Fri, 13 Feb 1998 00:00:00 +0530 Tue, 08 Sep 2009 13:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16538 Retrospective amendment under the Karnataka Agricultural Income-tax Act, 1957 altered the filing due date for the relevant previous year, and the earlier extension granted by the assessing authority became ineffective once the amended regime applied. Interest under the proviso to section 61 had to be read with the amended due date under section 18, so delay could not be treated by reference to the superseded extended period. The commentary also relies on the principle that tax and incidental imposts require authority of law. On that basis, interest was treated as not payable and the levy was quashed in favour of the assessee. Case-Laws Income Tax Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16538